26 June 2020 External T.I. 2017-0688121E5 F - Déductibilité des intérêts et pénalités imposées sur les taxes foncières -- attach -- Financing Expenditures
interest paid on property taxes incurred as a business expense is itself deductible
Financing Expenditures
18 April 2002 Internal T.I. 2002-0118827 F - DEBENTURES CONVERTIBLES -- attach -- Financing Expenditures
premium on redemption of convertible debentures was not deductible on current account
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 2, 2022-0936281C6 F - police d'assurance-vie & avantage -- attach -- Financing Expenditures
premiums paid by Holdcos on policies of which their jointly-owned company (Opco) is the beneficiary are non-deductible capital expenditures even if reimbursed by the Opcos
31 March 2005 External T.I. 2004-0093651E5 F - Primes d'assurance-vie et d'assurance-invalidité -- attach -- Financing Expenditures
premiums on disability policy required by lender are capital expenditures
30 November 2006 External T.I. 2006-0191541E5 F - Primes d'assurance-vie et d'assurance-invalidité -- attach -- Financing Expenditures
premiums on disability policy required by lender are capital expenditures
ATR-4 (29 Nov. 85) -- attach -- Financing Expenditures
14 December 89 T.I. (May 1990 Access Letter, ¶1201) -- attach -- Financing Expenditures
81 C.R. - Q.46 -- attach -- Financing Expenditures
84 C.R. - Q.41 -- attach -- Financing Expenditures
2 December 2003 External T.I. 2003-0048565 - PREMIUMS PAID -- attach -- Financing Expenditures
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