In particular, you mentioned the anti-avoidance rules to prevent taxpayers from making upstream loans from foreign affiliates. What's the purpose of these upstream loan amendments in general?
On February 28th, 2013. See this statement in context.
On February 28th, 2013. See this statement in context.
February 28th, 2013 / 9:30 a.m.
Conservative
Brian Jean Conservative Fort McMurray—Athabasca, AB
In particular, you mentioned the anti-avoidance rules to prevent taxpayers from making upstream loans from foreign affiliates. What's the purpose of these upstream loan amendments in general?
See context to find out what was said next.