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Canadian tax interpretations and transactional implications
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Income Tax Act
1-20
Section 18.2
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Section 18.2
Table of Contents
Section 18.2
Subsection 18.2(2)
Articles
(1)
Subsection 18.2(3)
Administrative Policy
(1)
Subsection 18.2(2)
Articles
John Unger,
"Proposed Section 18.2: Limitations on Deducting Costs to Finance Foreign Affiliates"
,
International Tax
, CCH, December 2007, No. 37.
Subsection 18.2(3)
Administrative Policy
2008 IFA Round Table, Q. 10.
Tax Topics
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
Section 1
Short Title
Section 2
Section 3
Income for taxation year
Section 4
Section 5
Section 6
Section 7
Section 8
Section 9
Section 10
Section 11
Section 12
Section 12.2
Section 13
Section 14
Section 15
Section 15.1
Section 16
Section 16.1
Section 17
Section 17.1
Section 18
Section 18.1
Section 18.2
Section 18.5
Section 19
Section 19.1
Section 20
Section 20.1
Section 20.2
Section 20.3
21-40
41-60
61-80
81-100
101-120
121-140
141-160
161-180
181-200
201-220
221-240
241-260
261-269
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties
