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Canadian tax interpretations and transactional implications
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Section 8.1
Section 10
Section 11
Section 12
Section 14
Subsection 15(1)
Subsection 15(2)
Section 16
Section 17
Section 26
Section 28
Subsection 31(3)
Section 32
Subsection 33(2)
Subsection 33(3)
Subsection 34(2)
Subsection 45(2)
Subsection 45(3)