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Corporate income tax interpretation bulletin CTIB-3 : Corporations allocating income among permanent establishments in more than one jurisdiction

Description

This interpretation bulletin explains how taxable income is allocated among permanent establishments. Tax and Revenue Administration interpretation bulletins explain legislation and provide specific information related to Alberta Corporate Income Tax. Interpretation bulletins are updated as necessary and a revision number assigned.

Updated

July 6, 2012

Tags
corporate tax corporation permanent establishment multiple jurisdictions

Title and publication information

Frequency

Irregular

Publisher / Creator Information

Publisher

Treasury Board and Finance

Place of Publication

Edmonton

Subject Information

Topic
Government
Spatial Coverage

Alberta

Resource Dates

Date Created

2012-07-06

Date Added

2019-01-01T21:28:09.869866

Date Modified

2012-07-06

Date Issued

2012-07-06

Audience information

Identifiers

Usage / Licence

Contact

Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

Contact Email

tra.revenue@gov.ab.ca