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11 September 2015 Internal T.I. 2015-0599161I7 - Subsection 18(4) and section 216 -- attach -- Subsection 18(4)
11 September 2015 Internal T.I. 2015-0599161I7 - Subsection 18(4) and section 216 -- attach -- Subsection 18(4)
s. 18(4) rules have always applied to s. 216 returns