18(1)(e)

IT467R2- Damages, Settlements and Similar Payments

NO: IT-467R2 DATE: November 13, 2002 SUBJECT: INCOME TAX ACT Damages, Settlements and Similar Payments REFERENCE: Paragraphs 18(1)(a), (b), (c), (h) and (e) (also section 67, subsection 40(1), the definition of “eligible capital expenditure” in subsection 14(5), and paragraphs 20(1)(z) and 20(1)(z.1)) Application This bulletin cancels and replaces IT-467R, Damages, Settlements and Similar Payments, dated February 19, […]

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IT109R2- Unpaid Amounts

NO.: IT-109R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Unpaid Amounts REFERENCE: Section 78 (also Part XIII, sections 21, 80, 150, subsections 18(9), 66(15), 66.1(6), 66.2(5), 66.4(5), 88(1), 152(4) and 248(1) definition of “salary deferral arrangement”, and paragraphs 12(1)(i), 18(1)(e), 20(1)(l), (n), and (p)) Application This bulletin replaces and cancels Interpretation Bulletin 109R, dated March 25, 1981.

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Income Tax Folio S3-F6-C1, Interest Deductibility

Income Tax Folio S3-F6-C1, Interest Deductibility Series 3: Property, Investments, and Savings Plans Folio 6: Interest Chapter 1: Interest Deductibility Summary The purpose of this Chapter is to explain the Canada Revenue Agency’s (CRA) position on the deductibility of interest expense under paragraph 20(1)(c). The Chapter also discusses various other provisions of the Act relating to interest deductibility. An amount

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