Section 93.4

Subsection 93.4(1)

Foreign Accrual Business Income

Articles

Christopher Montes, John Farquhar, Evan Raymer, "Mind the Gap: FABI Relief Falls Short for CCPCS", International Tax Highlights (IFA), Vol. 3, No. 4, November 2024, p. 2

Reason for FABI rule (p. 2)

  • The “relevant tax factor” (RTF) proposals released on August 9, 2022 would have subjected all foreign accrual...

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