Article 21

Cases

Chua v. MNR, 2001 DTC 5104 (FCTD)

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See Also

Emballages Starflex Inc. v. ARC, 2015 QCCQ 7455 (Cour du Québec)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose claiming a charitable deduction inconsistent with treating same outlay as a business expense 131

Administrative Policy

17 November 2015 Roundtable, 2015-0614251C6 - 2015 TEI Meeting Q7 Donations to qualifying US charity

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5 October 2012 Roundtable, 2012-0451231C6 F - Gifts to American charities

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2007 Ruling 2005-0149681R3 - Article XXI of Canada-US Tax Convention

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12 April 1999 Memorandum 981272

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17 February 1997 T.I. 962593

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1996 Corporate Management Tax Conference Tax Conference Round Table Q. 21

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15 January 1993 T.I. 923421 (November 1993 Access Letter, p. 508, ¶C180-152)

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 22 17

25 April 1991 T.I. (Tax Window, No. 2, p. 28, ¶1216)

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25 March 1991 T.I. (Tax Window, No. 1, p. 18, ¶1169)

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87 C.R. - Q.3

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Forms

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