Use Appendix 17 to find the exception type codes related to subdivision 832-J.
|
Code |
Exception |
|---|---|
|
1 |
Principal purpose test is not satisfied |
|
2 |
CFC inclusion |
|
3 |
Same or lesser rate of tax would have been paid by ultimate parent entity |
|
4 |
Other |
Continue to: Appendix 18: Type of offshore hybrid mismatch