Administrative Policy
29 September 2020 External T.I. 2018-0757501E5 F - Crédit pour intérêts sur les prêts étudiants
A Quebec post-secondary student loan program provided for an initial 12-month “full exemption period” (in which the Quebec government paid the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 |
29 October 2003 External T.I. 2003-0033435 F - CREDIT POUR INTERET SUR PRETS ETUDIANTS
In responding to questions in this regard, CCRA stated
[S]ection 118.62 will apply to interest accrued before the 1998 taxation year on a...
16 November 2001 Internal T.I. 2001-0099927 F - INTERETS PAYES SUR PRET POUR ORDINATEUR
The interest paid by a Quebec student on a loan for the purchase of a microcomputer obtained under the loan guarantee program administered by the...