IT119R4- Debts of Shareholders and Certain Persons Connected With Shareholders.
NO: IT-119R4 DATE: August 7, 1998 SUBJECT: INCOME TAX ACT Debts of Shareholders and Certain Persons Connected With Shareholders REFERENCE: Subsection 15(2) (also subsections 15(1), 15(1.2), 15(2.1) to (2.7), 15(7), 15(9), 212(2), 214(3) and 227(6.1), 248(1) definitions of “foreign affiliate” and “specified employee” and paragraph 20(1)(j)) Application This bulletin cancels and replaces Interpretation Bulletin IT-119R3, dated […]
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