Marchand v. R., 97 DTC 5272, [1997] 2 CTC 312 (FCA) -- summary under Subsection 80.4(3)

By services, 28 November, 2015

S.80.4(3) did not permit the market rate of interest on a portion of the taxpayer's loan from his employer to be blended with the rates paid by him on other portions of the loan subject to a different rate of interest, so as to reduce the benefit under s. 80.4(1).

Topics and taglines
Topic
Income Tax Act - s. 80.4(3)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338902
Extra import data
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