Paragraph 20(1)(c)
18 December 2002 Internal T.I. 2002-0161747 - INTEREST EQUITY ACCOUNTING -- attach -- Paragraph 20(1)(c)
16 July 2002 External T.I. 2002-0142475 - INTEREST DEDUCTIBILITY INCOME TRUST -- attach -- Paragraph 20(1)(c)
31 May 2001 Internal T.I. 2000-0062337 - prepaid forward sales contract - bifurcation -- attach -- Paragraph 20(1)(c)
15 May 2002 External T.I. 2001-0103605 F - Prêt par un Associé à une Société -- attach -- Paragraph 20(1)(c)
interest on loan by partner to partnership is treated as interest rather than income allocation if there is a loan rather than partnership contribution under provincial law
93 C.R. - Q. 8 (File 932812) -- attach -- Paragraph 20(1)(c)
29 July 1993 Internal T.I. 9320007 F - Investment By Way of Contributed Surplus -- attach -- Paragraph 20(1)(c)
28 June 1993 T.I. (Tax Window, No. 32, p. 19, ¶2619) -- attach -- Paragraph 20(1)(c)
Wilson v. MNR, 88 DTC 1418, [1988] 2 CTC 2053 (TCC) -- attach -- Paragraph 20(1)(c)
Lee v. MNR, 89 DTC 443 (TCC) -- attach -- Paragraph 20(1)(c)
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