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
Resource Information
The item Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Foreign-tax-deduction-denied-for-tower-structure/wx5qpOx85zQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Foreign-tax-deduction-denied-for-tower-structure/wx5qpOx85zQ/">Foreign tax deduction denied for tower structure : FLSmidth Ltd v The Queen : 2012 TCC 3</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
