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.
Page details
- Date modified: