29 September 2020 External T.I. 2018-0757501E5 F - Crédit pour intérêts sur les prêts étudiants
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|Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(d)||capitalization of unpaid interest by way of novation constituted its payment||66|
|Tax Topics - General Concepts - Payment & Receipt||capitalization of interest on a novation under Quebec law would constitute its payment||214|