26 January 2018 Internal T.I. 2017-0735771I7 - Application of paragraph 40(3.5)(c)

Unedited CRA Tags
40(3.3), 40(3.4), 40(3.5), 95(2)(e), 87(1), 87(8.1), 87(8.2), 89(1) and 128.2(3)

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