Regulation 808

Subsection 808(2)

Administrative Policy

91 CPTJ - Q.12

There is no administrative practice of allowing a deduction for large corporations tax.

Subsection 808(4)

Paragraph 808(4)(b)

Administrative Policy

22 September 2017 External T.I. 2016-0632881E5 - Regulation 808

A non-resident corporation owns an interest in a holding partnership (Partnership A), in turn owning an interest in Partnership B, which carries...

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Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.1) partner in upper-tier LP was member of lower-tier LP 93