20(10)

IT357R2- Expenses of training

NO: IT-357R2 DATE: November 6, 1989 SUBJECT: INCOME TAX ACT Expenses of Training REFERENCE: Subsection 18(1) (also section 67, subsections 15(1) and 20(10), and paragraph 6(1)(a)) Application This bulletin replaces and cancels Interpretation Bulletin IT-357R dated May 21, 1980. Current revisions are indicated by vertical lines. Summary This bulletin deals with the deductibility of costs and […]

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IT131R2- Convention expenses

NO: IT-131R2 DATE: November 24, 1989 SUBJECT: INCOME TAX ACT Convention expenses REFERENCE: Subsection 20(10) (also sections 67 and 67.1 of the Act and paragraph 9 of Article XXV of the Canada-U.S. Tax Convention) Application This bulletin cancels and replaces IT-131R dated February 28, 1986. Current revisions are designated by vertical lines. Summary This bulletin explains

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