IT421R2 ARCHIVED - Benefits to individuals, corporations and shareholders from loans or debt

Important notice

Paragraphs 6, 7, 10, 12, 13 and 26 have been cancelled by Income Tax Folio S3-F1-C2, Deemed Interest Benefit on Shareholder Loans and Debts.

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Last update: 1995-01-01

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2025-04-10