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10 July 2007 External T.I. 2006-0177881E5 F - Allégement transitoire -- attach -- Subsection 112(3)

10 July 2007 External T.I. 2006-0177881E5 F - Allégement transitoire -- attach -- Subsection 112(3)

transitional relief not lost on s. 85(1) exchange

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