The Provisions of Section 20


 Act Reference  Deductions Allowed  Related Subsection or Deduction
 Paragraph 20(1)(a)  Capital cost allowance  Sections 18(1)(b), 13, Regulations
 Paragraph 20(1)(b)  Cumulative eligible capital  Section 14
 Paragraph 20(1)(c),(d)  Interest and compound interest  Section 18(1)(t), 18(2), 18(11), 20.1
 Paragraphs 20(1)(e), (f), (g)  Financing expenses and share transfer fees  Subsection 18(11)
 Paragraph 20(1)(e2)  Life insurance premiums as collateral
 Paragraph 20(1)(j)  Shareholder loan repayment  Subsection 15(2)
 Paragraph 20(1)(l) to (p)  Reserve for doubtful debts, etc., bad debts  Paragraphs 12(1)(d), 18(1)(f)
 Paragraphs 20(1)(v.1)  Resource allowance  Sections 20(15), 18(1)(m)
 Paragraph 20(1)(aa)  Landscaping  Paragraph 18(3.1)(a)
 Paragraph 20(1)(bb)  Investment counsel fees
 Paragraph 20(1)(cc)  Legal fees
 Subsection 20(16)  Terminal loss-capital disposition