Subsection 258(4)
Paragraph 258(4)(a)
Administrative Policy
19 October 2023 Internal T.I. 2020-0856851I7 - Ordinary Course of Business
In 2010, a Canadian corporation, which was a specified financial institution by virtue of being controlled by its parent, a Canadian insurance...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 112 - Subsection 112(2.1) | MRPS used to finance US opco or opco acquisition were not acquired in the ordinary course of the business | 360 |