22 May 2014 May IFA Roundtable, 2014-0526741C6 - Foreign affiliates - upstream loans -- summary under Subsection 90(14)

CRA has not yet developed any specific positions on the application of the upstream loan rules to cash pooling arrangements and would welcome a detailed submission from industry.

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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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Extra import data
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