14 March 2007 External T.I. 2005-0161661E5 - Indirect Use of Funds -- summary under Paragraph 20(1)(e)

Position in 2005-01512117 reversed - financing costs will be deductible under s. 20(1)(e) where the indirect use of the funds test under s. 20(1)(c) is satisfied.

Topics and taglines
Topic
Income Tax Act - s. 20(1)(e)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
318884
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343396
Extra import data
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"field_legacy_header": "14 March 2007 TI 2005-016166 [indirect use test]"
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