| Act Reference |
Deductions Allowed |
Related Subsection or Deduction |
| Paragraph 20(1)(a) |
Capital cost allowance |
Sections 18(1)(b), 13, Regulations |
| Paragraph 20(1)(b) |
Cumulative eligible capital |
Section 14 |
| Paragraph 20(1)(c),(d) |
Interest and compound interest |
Section 18(1)(t), 18(2), 18(11), 20.1 |
| Paragraphs 20(1)(e), (f), (g) |
Financing expenses and share transfer fees |
Subsection 18(11) |
| Paragraph 20(1)(e2) |
Life insurance premiums as collateral |
|
| Paragraph 20(1)(j) |
Shareholder loan repayment |
Subsection 15(2) |
| Paragraph 20(1)(l) to (p) |
Reserve for doubtful debts, etc., bad debts |
Paragraphs 12(1)(d), 18(1)(f) |
| Paragraphs 20(1)(v.1) |
Resource allowance |
Sections 20(15), 18(1)(m) |
| Paragraph 20(1)(aa) |
Landscaping |
Paragraph 18(3.1)(a) |
| Paragraph 20(1)(bb) |
Investment counsel fees |
|
| Paragraph 20(1)(cc) |
Legal fees |
|
| Subsection 20(16) |
Terminal loss-capital disposition |
|
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