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Canadian tax interpretations and transactional implications
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1 November 2016 Internal T.I. 2016-0663971I7 - 104(6)(b), whether amount became payable -- attach -- Illegality
1 November 2016 Internal T.I. 2016-0663971I7 - 104(6)(b), whether amount became payable -- attach -- Illegality
distribution contrary to trust deed not considered to be payable
