Andrew McGuffin

Osler, Hoskin & Harcourt LLP

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Canada’s 2014 Budget Proposals on Back-to-Back Loans

The 2014 Canadian federal budget (Budget 2014) proposes to introduce to the Income Tax Act (Canada) (ITA) new anti-avoidance provisions regarding “back-to-back loans” that, where applicable, may affect the deductibility of...more

2/14/2014 - Canada Federal Budget Income Taxes

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