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Byram v. R, 99 DTC 5117, [1999] 2 CTC 149 (FCA) -- attach -- Subparagraph 40(2)(g)(ii)

Byram v. R, 99 DTC 5117, [1999] 2 CTC 149 (FCA) -- attach -- Subparagraph 40(2)(g)(ii)

income need not flow directly

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