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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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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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