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 24: Type of offshore hybrid mismatch
Return to: Appendixes for the IDS
Appendix 23: Subdivision 832-J exceptions
Use Appendix 23 to find the exception type codes related to subdivision 832-J.
Last updated 2 June 2025
QC104824