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24 November 2011 External T.I. 2011-0424631E5 F - Subsection 256(2) -- attach -- Subparagraph 256(2)(b)(ii)
24 November 2011 External T.I. 2011-0424631E5 F - Subsection 256(2) -- attach -- Subparagraph 256(2)(b)(ii)
s. 256(2)(b)(ii) election inapplicable for ss. 181.1(2) and (4) purposes
