Paragraph 20(1)(c)
25 March 2003 External T.I. 2002-0176945 - INTEREST DEDUCTION DIVIDENDS -- attach -- Paragraph 20(1)(c)
2001 Ruling 2001-0097283 - double d's with U.S. parent -- attach -- Paragraph 20(1)(c)
2003 Ruling 2003-0032993 - AMALGAMATION INTEREST EXPENSE -- attach -- Paragraph 20(1)(c)
30 April 2003 External T.I. 2002-0156045 - Debt assumed as part/distribution from trust -- attach -- Paragraph 20(1)(c)
7 May 2003 External T.I. 2003-0184005 - ACCUMULATED PROFITS CONSOLIDATED -- attach -- Paragraph 20(1)(c)
3 June 1994 Internal T.I. 9405427 - DEDUCTIBILITY OF INTEREST UNDER 20(1)(C) -- attach -- Paragraph 20(1)(c)
26 May 2003 External T.I. 2003-001242 -- attach -- Paragraph 20(1)(c)
15 May 2003 External T.I. 2003-00626 -- attach -- Paragraph 20(1)(c)
extraction of appreciation
Glass v. MNR, 92 DTC 1759 (TCC) -- attach -- Paragraph 20(1)(c)
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