The CRA position that all amounts payable or receivable pursuant to an interest rate swap agreement (including a termination payment) will be considered to be on income account, is consistent with the decision in Shell (99 DTC 5699).
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
323733
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343018
Extra import data
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