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39(2)

Income Tax Folio S5-F2-C1, Foreign Tax Credit

November 30, 2015

Income Tax Folio S5-F2-C1, Foreign Tax Credit Series 5: International and Residency Folio 2: Foreign Tax Credits and Deductions Chapter 1: Foreign Tax Credit Summary Section 126 of the Act makes a foreign tax credit available to a taxpayer who at any time in a year is a resident of Canada, or in certain limited circumstances is […]

Income Tax Folio S5-F2-C1, Foreign Tax Credit Read More »

IT95R – Foreign Exchange Gains and Losses

January 18, 2006

NO.: IT-95R DATE: December 16, 1980 SUBJECT: INCOME TAX ACT Foreign Exchange Gains and Losses REFERENCE: Subsection 9(1) (Also subsections 39(2), 40(1) and 40(2) of the Act) This bulletin replaces and cancels IT-95, dated March 15, 1973. 1. There are no provisions in the Act which specify whether a foreign exchange gain or loss is on account of

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Get your CPD hours by enrolling in our online courses.

Tax Software Training

Online Tax Webinars For Experienced Professionals

Featured

Estate Planning & Tax Planning for Owner-Managers

International, U.S., and Cross-Border Taxation

39(2)

Income Tax Folio S5-F2-C1, Foreign Tax Credit

IT95R – Foreign Exchange Gains and Losses