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Tax Interpretations
Canadian tax interpretations and transactional implications
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Income Tax Act
101-120
Section 112
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Subsection 112(1)
Subsection 112(2.1)
Subsection 112(2.2)
Subsection 112(3)
Subsection 112(3.2)
Subsection 112(4)
Subsection 112(4.1)
Subsection 112(9)
