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Canadian tax interpretations and transactional implications
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27 March 2014 External T.I. 2014-0524851E5 F - Deemed year-end and CPCC status -- attach -- Subsection 249(3.1)
27 March 2014 External T.I. 2014-0524851E5 F - Deemed year-end and CPCC status -- attach -- Subsection 249(3.1)
Ekamant
: s. 251(5)(b) does not vitiate actual control by share owner
