IT119R4 CANCELLED Debts of Shareholders and Certain Persons Connected With Shareholders.

This publication was cancelled

This publication was cancelled as of 2025-04-10 and replaced with Income Tax Folio S3‑F1‑C1, Shareholder Loans and Debts.

This bulletin discusses the tax implications to a person or partnership who is a shareholder of a corporation of a loan or indebtedness from a corporation or a related corporation or partnership.

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