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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

[A] Canadian tax practice that offers banks an inducement to book international business in a branch abroad rather than at home is the distinction made between foreign tax credits in respect of "business" foreign income and those in respect of "non-business" foreign income in accordance with whether the taxes for which credit is being given are related to the income of a business operation carried on abroad (business foreign income) or at home (non-business foreign income).  1, fiche 1, Anglais, - business%20foreign%20income

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol