s. 18(1)(e) would prohibit the deduction by the issuer of the premium on a TSE-certified-linked GIC until the time of payment on maturity irrespective whether the issuer follows the realization method or the mark-to-market method on the call option it purchased to hedge its position.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
315119
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343054
Extra import data
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