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Section 142.7 | Tax Interpretations Skip to main content

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Section 142.7

Table of Contents

Subsection 142.7(3) - Branch-establishment rollover

Subsection 142.7(3) - Branch-establishment rollover

Articles

Orest Moysey, Stan Mag, "New Canadian Branch Making Rules for Foreign Banks: Opportunities and Issues", International Tax Planning, 2000 Canadian Tax Journal, Vol. 48, No. 6, p. 1869.

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