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Tax Interpretations
Canadian tax interpretations and transactional implications
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Income Tax Act
101-120
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Section 101
Section 102
Section 103
Section 104
Section 105
Section 106
Section 107
Section 107.3
Section 107.4
Section 108
Section 110
Section 110.1
Section 110.2
Section 110.4
Section 110.5
Section 110.6
Section 110.7
Section 111
Section 112
Section 113
Section 114
Section 115
Section 115.1
Section 115.2
Section 116
Section 118
Section 118.1
Section 118.2
Section 118.3
Section 118.4
Section 118.5
Section 118.6
Section 118.8
Section 118.9
Section 118.02
Section 118.06
Section 118.61
Section 118.81
Section 118.94
Section 119
Section 120
Section 120.4
