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Section 20.3 | Tax Interpretations Skip to main content
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Section 20.3

Table of Contents

Section 20.3
Subsection 20.3(2) - Interest and gain
Articles(1)

Subsection 20.3(2) - Interest and gain

Articles

Larry Chapman, Richard Marcovitz, "Weak-Currency Borrowing Transactions", International Tax Planning, 2001 Canadian Tax Journal, Vol. 49, No. 4, p. 961.

Tax Topics

  • Public Transactions
  • General Concepts
  • Statutory Interpretation
  • Income Tax Act
    • 1-20
      • Section 1Short Title
      • Section 2
      • Section 3Income 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
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