Words and Phrases - "attributable"
Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3
Brazilian tax sparing provision did not permit the taxpayer to shelter Canadian-source income
The Crown brought a motion under Rule 58(1) for determination of questions of law respecting the application of Art. XXII(2) of the Canada-Brazil...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | foreign source interest reduced by related expenses | 412 |
Tax Topics - Treaties - Income Tax Conventions | OECD commentaries applied to Brazil (not an OECD member) | 231 |