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Adobe PDF - Canadian Tax Foundation
the question is whether Forco is a foreign affiliate of Canholdco for this purpose.
If one were to simply apply the general rules set out in
section 95, Forco would indeed qualify as a foreign affi...
February 2016 issue - Canadian Tax Foundation
provincial purposes in the year (i.e., losses, resource expenditures, and capital cost allowance); businesses can take advantage
of different programs offered federally and by Alberta to minimize t...
