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BORROWED MONEY [5 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- borrowed money
1, record 1, English, borrowed%20money
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 248(1). 2, record 1, English, - borrowed%20money
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- argent emprunté
1, record 1, French, argent%20emprunt%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 248(1). 2, record 1, French, - argent%20emprunt%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- interest on money borrowed to earn eligible income
1, record 2, English, interest%20on%20money%20borrowed%20to%20earn%20eligible%20income
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 2, English, - interest%20on%20money%20borrowed%20to%20earn%20eligible%20income
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- intérêts sur l'argent emprunté pour gagner un revenu admissible
1, record 2, French, int%C3%A9r%C3%AAts%20sur%20l%27argent%20emprunt%C3%A9%20pour%20gagner%20un%20revenu%20admissible
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 2, French, - int%C3%A9r%C3%AAts%20sur%20l%27argent%20emprunt%C3%A9%20pour%20gagner%20un%20revenu%20admissible
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2008-06-25
Record 3, English
Record 3, Subject field(s)
- Titles of Monographs
- Taxation
- Loans
Record 3, Main entry term, English
- Election to Capitalize Cost of Borrowed Money
1, record 3, English, Election%20to%20Capitalize%20Cost%20of%20Borrowed%20Money
correct, Canada
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Canada Revenue Agency's interpretation bulletin IT-121. 2, record 3, English, - Election%20to%20Capitalize%20Cost%20of%20Borrowed%20Money
Record 3, French
Record 3, Domaine(s)
- Titres de monographies
- Fiscalité
- Prêts et emprunts
Record 3, Main entry term, French
- Choix de capitaliser le coût d'emprunts
1, record 3, French, Choix%20de%20capitaliser%20le%20co%C3%BBt%20d%27emprunts
correct, masculine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Bulletin d'interprétation IT-121 de l'Agence du revenu du Canada. 2, record 3, French, - Choix%20de%20capitaliser%20le%20co%C3%BBt%20d%27emprunts
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1999-12-07
Record 4, English
Record 4, Subject field(s)
- Federal Laws and Legal Documents
Record 4, Main entry term, English
- money borrowed
1, record 4, English, money%20borrowed
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Lois et documents juridiques fédéraux
Record 4, Main entry term, French
- emprunt
1, record 4, French, emprunt
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1976-06-19
Record 5, English
Record 5, Subject field(s)
- Finance
Record 5, Main entry term, English
- need for borrowed money 1, record 5, English, need%20for%20borrowed%20money
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Finances
Record 5, Main entry term, French
- nécessité d'emprunter de l'argent
1, record 5, French, n%C3%A9cessit%C3%A9%20d%27emprunter%20de%20l%27argent
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
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