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CRA Ruling on Loanback Provisions

November 19, 2019

A recent ruling from the CRA dealing with the “Loanback Provisions” of the Income Tax Act as they affect charities will be of some interest. The ruling was in response to a written request for CRA views regarding the application of the loanback provisions found in subsection 118.1(16) of the Income Tax Act to two […]

Filed Under: Charities - Current Articles Tagged With: Arthur Drache, CRA Rulings, fair market value, gift provisions, Loanback Provisions

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