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...