Section 67.3

Administrative Policy

2 April 2014 External T.I. 2012-0473151E5 F - Limitation du coût de location d'un véhicule

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(16) GST ITCs constitute a “reimbursement” for car lease expense limitation purposes 154

22 May 1990 T.I. (October 1990 Access Letter, ¶1465)

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23 April 1990 T.I. (September 1990 Access Letter, ¶1418)

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18 October 89 Meeting with Quebec Accountants, Q.9 (April 90 Access Letter, ¶1166)

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88 C.R. - "Automobile Rules" - "With Respect to Expensive Automobiles"

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Articles

Summerville, "Car Options Can Be Paid by Employees in Order to Avoid Leasing Limitations", Taxation of Executive Compensation and Retirement, October 1990, p. 347.