Parthenon Investments Ltd. v. Canada (National Revenue), 97 DTC 5343 (FCA) -- summary under Paragraph 20(1)(c)

By services, 28 November, 2015

The taxpayer was not entitled to deduct interest on a promissory note that it had delivered in payment of a dividend to its parent corporation and which the parent corporation had assigned to an affiliate of the taxpayer with the taxpayer's agreement.

Topics and taglines
Topic
Income Tax Act - s. 20(1)(c)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336016
Extra import data
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