R.A. Hewitt & Sons Ltd. v. The Queen, 2000 DTC 2441 (TCC) -- summary under Paragraph 12(1)(c)

By services, 28 November, 2015

Interest on a loan made by the taxpayer to a foreign affiliate was includable in its income at the 5% interest rate provided in the loan agreement notwithstanding that such interest was not received by the taxpayer.

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Topic
Income Tax Act - s. 12(1)(c)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333722
Extra import data
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