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2014 Ruling 2013-0479701R3 - Transfer of US dollar loan -- attach -- Subparagraph 40(2)(g)(ii)

2014 Ruling 2013-0479701R3 - Transfer of US dollar loan -- attach -- Subparagraph 40(2)(g)(ii)

s. 40(2)(e.1) trumped s. 40(2)(g)(ii) so that US Loan ACB preserved

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