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Canadian tax interpretations and transactional implications
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23 December 2014 External T.I. 2013-0487791E5 F - Période d'amortissement du revenu d'emphytéose -- attach -- Timing
23 December 2014 External T.I. 2013-0487791E5 F - Période d'amortissement du revenu d'emphytéose -- attach -- Timing
sum received on granting an emphyteusis is proceeds because it is not a lease
