16 September 2011 Internal T.I. 2010-0383571I7 - Transfer of Property to a US Head Office -- summary under Subsection 76.1(1)

s. 76.1 would not apply to a "loan" between the US head office of a US corporation and its Canadian branch that is now being closed down, as such loan would not be considered to exist.

Topics and taglines
Topic
Income Tax Act - s. 76.1(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
311630
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
345663
Extra import data
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