212(1)

IT438R2- Crown Charges – Resources Properties in Canada

NO.: IT-438R2 DATE:   April 21, 1995 SUBJECT: INCOME TAX ACT Crown Charges – Resource Properties in Canada REFERENCE: Paragraphs 12(1)(o) and 18(1)(m) (also section 80.2, subsections 66.2(2), 66.4(2), 69(6) to (10) and 214(1), paragraph 212(1)(d), the definition “Canadian development expense” in subsection 66.2(5) and the definition “Canadian oil and gas property expense” in subsection 66.4(5) of the […]

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IT155R3-Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar objects

NO.: IT-155R3 DATE: June 16, 1989 SUBJECT: INCOME TAX ACT Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations REFERENCE: Clause 212(1)(b)(ii)(C) (also subsection 212(15)) Application This bulletin replaces and cancels Interpretation Bulletin IT-155R2 dated May 4, 1984. Current revisions are designated by vertical lines. Summary Paragraph 212(1)(b) provides for

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IT468R- Management or administration fees paid to non-residents

NO: IT-468R DATE: December 29, 1989 SUBJECT: INCOME TAX ACT Management or administration fees paid to non-residents REFERENCE:PARAGRAPH 212(1)(A) (ALSO SECTION 67, SUBSECTIONS 69(2), 212(2) AND 212(4) AND PARAGRAPH 214(3)(A)) APPLICATION This bulletin replaces and cancels IT-468 dated February 2, 1981. Current revisions are designated by vertical lines. SUMMARY This bulletin deals with the tax treatment

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