Words and Phrases - "apparent contract"
5 April 2013 External T.I. 2012-0471151E5 F - Binding Agreement
side letter would not reduce owner’s entitlement to rents from property if not entered into at same time as property acquisition
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|Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense||counter letter payments non-deductible because Quebec counter letter entered into after apparent letter||217|