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
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a)||foreign source interest reduced by related expenses||390|
|Tax Topics - Treaties||OECD commentaries applied to Brazil (not an OECD member)||209|