Words and Phrases - "insurer"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

29 March 2001 Internal T.I. 2000-0059117 F - PROVISION POUR GARANTIES

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(l.1)
partnership is not eligible for the s. 20(1)(l.1) reserve/ providing guarantees is not providing insurance

In finding that a partnership whose business is to guarantee loans cannot claim a deduction pursuant to s. 20(1)(l.1), the Directorate noted that...

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Words and Phrases
guarantee suretyship insurer