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In Print: Section 17 - Interpretive Considerations
The income imputation rules in section 17 of the Income Tax Act were substantially revised in 1998. The courts have not yet had the opportunity to provide guidance on the many interpretive issues that can arise in the application of section 17. In this article, the authors discuss selected aspects of section 17 that give rise to interpretive difficulties and provide their views on the appropriate interpretation of these matters.
Reprinted from the Canadian Tax Journal, Vol. 59 (2010).
