The Resource Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3

Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3

Label
Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3
Title
Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3
Creator
Subject
Language
eng
Summary
This case note discusses FLSchmidt Ltd v The Queen, in which the Tax Court of Canada upheld an assessment by the Canada Revenue Agency denying a Canadian-resident partner a deduction under subsection 20(12) of the Income Tax Act in respect of the partner's proportionate share of US income taxes paid on income derived from a tower structure
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 60 (2012),
http://library.link/vocab/creatorName
Stirling, A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • foreign source income
  • deductions
  • double dipping
Label
Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3
Instantiates
Publication
Label
Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3
Publication

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