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13 November 2014 External T.I. 2014-0535611E5 F - Changement d'usage suivi d'un roulement -- attach -- Subsection 45(3)
13 November 2014 External T.I. 2014-0535611E5 F - Changement d'usage suivi d'un roulement -- attach -- Subsection 45(3)
s. 73(1) transfer does not trigger s. 45(3) deferred gain
