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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.1) | partner in upper-tier LP was member of lower-tier LP | 93 |