The term “national interest” is not defined in the Income Tax Act. Certainly CRA, at least in the initial instance, in conjunction with the Department of Finance, will develop administrative guidelines as to what it is—
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
The term “national interest” is not defined in the Income Tax Act. Certainly CRA, at least in the initial instance, in conjunction with the Department of Finance, will develop administrative guidelines as to what it is—
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