| http://www.w3.org/ns/prov#value | - The proposed change is thus retroactive in effect, applying to expenditures incurred in the current taxation year, but prior to the announcement date, and does not grandfather existing arrangements.This proposed amendment is a response to the decision in Collins v. The Queen, 2010 FCA 12, where the Federal Court of Appeal held, on rather unusual facts, that the deduction of interest expense payabl
|
