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Section 118.9 - Transfer to parent or grandparent | Tax Interpretations Skip to main content

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Section 118.9 - Transfer to parent or grandparent

Table of Contents

Section 118.9 - Transfer to parent or grandparent

Subsection 118.9(4)

Administrative Policy(1)

Subsection 118.9(4)

Administrative Policy

12 April 1995 T.I. 5-941713 -

"All or substantially all" is considered to be 90%.

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