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Canadian tax interpretations and transactional implications
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Income Tax Act
261-269
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261-269
Table of Contents
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Section 261
Section 262
Section 263
Section 264
Section 265
Tax Topics
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
21-40
41-60
61-80
81-100
101-120
121-140
141-160
161-180
181-200
201-220
221-240
241-260
261-269
Section 261
Section 262
Section 263
Section 264
Section 265
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties