B Attributed foreign income – section 404 country
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
End of attention
Show at U the amount of attributed foreign income from controlled foreign entities in section 404 countries. Section 404 countries are listed in Part 2 of Schedule 10 to the ITR 1936.
Also show at U the amount of income attributed from a transferor trust if the entire income and profits of the trust are subject to tax in a section 404 country.
Last modified: 21 Aug 2015QC 44343