104(14)

IT201R2- Foreign Tax Credit – Trusts and Beneficiaries

NO.: IT-201R2 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Foreign Tax Credit — Trust and Beneficiaries REFERENCE: Subsections 104(22) to (22.4) (also section 126; subsections 20(11) and (12), and 104(13) and (14); and the definitions of “business-income tax” and “non-business-income tax” in subsection 126(7) of the Income Tax Act) Application This bulletin cancels and replaces Interpretation Bulletin […]

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IT243R4- Dividend Refund to Private Corporations

NO: IT-243R4 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Dividend Refund to Private Corporations REFERENCE: Section 129 (also sections 51, 84, 85.1, 86, 87, 88, 105, 123.2, 125, 150, and 157; subsections 12(10.2), 15(3), 85(1), 104(13) and (14), 126(1) and (2), 161(2), 186(2), 256(2), and 260(7); the definitions of “designated property” and “private corporation” in

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