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21 December 2006 External T.I. 2006-0170851E5 F - Option d'achat de biens immeubles -- attach -- Subsection 49(1)
21 December 2006 External T.I. 2006-0170851E5 F - Option d'achat de biens immeubles -- attach -- Subsection 49(1)
capital gain when amount received for extending an option