Section 80.5

Table of Contents

Section 80.5
Administrative Policy(1)

Administrative Policy

Income Tax Folio S3-F1-C2 Deemed Interest Benefit on Shareholder Loans and Debts, April 10, 2025

S. 80.5 deduction potentially can be accessed by non-resident carrying on business in Canada

  • 2.43 Where s. 80.4(2) results in a deemed interest...

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