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7 July 2015 External T.I. 2014-0552711E5 - Application of paragraph 251(5)(b) -- attach -- Paragraph 251(5)(b)

7 July 2015 External T.I. 2014-0552711E5 - Application of paragraph 251(5)(b) -- attach -- Paragraph 251(5)(b)

LOI must be a contract to engage s. 251(5)(b)

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