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Income Tax Severed Letters
26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)
26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)
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Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person
"Person" as used in Part II of the Regulations includes a non-resident person.
Summary Under
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1)
"Person" as used in Part II of the Regulations includes a non-resident person.
