Foreign Exchange
84 C.R. - Q. 60 -- attach -- Foreign Exchange
IT-270R2 "Foreign Tax Credit" under "Addition to Taxable Income" -- attach -- Foreign Exchange
Revenue Canada Round Table TEI, 16 May 1994, Q. 11 (C.T.O. "Foreign Exchange Gains and Losses") -- attach -- Foreign Exchange
16 December 1991 Issue Sheet (Tax Window, No. 11, p. 21, ¶1540) -- attach -- Foreign Exchange
18 September 1995 Internal T.I. 9427166 - FOREIGN EXCHANGE GAINS AND LOSSES -- attach -- Foreign Exchange
general purpose borrowings on capital account unless under-capitalized
29 January 1999 Internal T.I. 9900477 - FOREIGN CURRENCY, 85(1) ROLLOVER -- attach -- Foreign Exchange
U.S. currency used in operations
19 April 1990 T.I. (September 1990 Access Letter, ¶1414) -- attach -- Foreign Exchange
30 August 1995 External T.I. 9520955 - DEDUCTIBILITY OF AN EXCHANGE LOSS -- attach -- Foreign Exchange
borrowing for capital purpose on capital account
Stephen S. Ruby, "Recent Financing Techniques", 1989 Conference Report (CTF), C. 27 [cited in Shell, supra]. -- attach -- Foreign Exchange
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