IT201R2- Foreign Tax Credit – Trusts and Beneficiaries

NO.: IT-201R2 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Foreign Tax Credit — Trust and Beneficiaries REFERENCE: Subsections 104(22) to (22.4) (also section 126; subsections 20(11) and (12), and 104(13) and (14); and the definitions of “business-income tax” and “non-business-income tax” in subsection 126(7) of the Income Tax Act) Application This bulletin cancels and replaces Interpretation Bulletin […]

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