That's exactly right. That's the examination fee. It's broadly written, both professional fees...and the examination fee that's required in order to carry on a trade will also qualify.
On November 1st, 2011. See this statement in context.
On November 1st, 2011. See this statement in context.
November 1st, 2011 / 5:15 p.m.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
That's exactly right. That's the examination fee. It's broadly written, both professional fees...and the examination fee that's required in order to carry on a trade will also qualify.
See context to find out what was said next.