7 November 1989 Ruling 90511 F - Deductibility of Foreign Exchange Losses and a Mortgage Prepayment Penalty

By services, 18 January, 2022
Official title
Deductibility of Foreign Exchange Losses and a Mortgage Prepayment Penalty
Language
French
CRA tags
40(1)(a)(i)
Document number
Citation name
90511
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633542
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-11-07 07:00:00",
"field_tags": []
}
Main text
  November 7, 1989
  Resource Industries Section
  John Shaw
  9051-1

Deductibility of foreign exchange losses and a mortgage prepayment penalty incurred by the non-resident taxpayer in disposing of taxable Canadian property.

Decision

We have accepted 23

Background

24(1)

23