Corporate & Securities Law Community | LexisNexis
Featured Content
  • Add content to My Page

    Select any content type from the list, once selected it will be automatically added to your 'My Page'.


    You are not logged in. Please Login to add content to your community page

03/29/2012 08:00:00 PM EST

Thin Capitalization Rules

Posted by

Corporate law Articles on Martindale.com

The thin capitalization rules (the “Thin Cap Rules”) contained in the Income Tax Act (the "Tax Act") limit the deductibility of interest expense of a Canadian resident corporation in circumstances where the amount of debt owing to Read More...