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Tax Interpretations
Canadian tax interpretations and transactional implications
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Income Tax Act
21-40
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Section 21
Section 22
Section 23
Section 24
Section 25
Section 27
Section 28
Section 30
Section 31
Section 32
Section 32.1
Section 33.1
Section 34
Section 34.1
Section 34.2
Section 35
Section 37
Section 37.1
Section 38
Section 38.1
Section 39
Section 39.1
Section 40
