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27 March 2014 External T.I. 2014-0523171E5 - Deemed year-end pursuant to 249(3.1) -- attach -- Subsection 249(3.1)

27 March 2014 External T.I. 2014-0523171E5 - Deemed year-end pursuant to 249(3.1) -- attach -- Subsection 249(3.1)

no application of s. 249(3.1) if s. 89(11) election)

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