2007 Ruling 2007-0226281R3 - Withholding Exemption - Use of Finco -- summary under Subsection 15(2.3)

Non-resident bondholders make a loan to a corporation ("Finco") which is wholly-owned by a charitable discretionary trust and Finco lends the money at a positive spread. to a construction project limited partnership.

Ruling that s. 15(2.3) will apply to the loan to the limited partnership.

Topics and taglines
Topic
Income Tax Act - s. 15(2.3)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
311787
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
342718
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": "2007 Ruling 2007-0226281R3 [SPV FInco]"
}