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2021 Ruling 2020-0869161R3 - Loss Carryforwards and 88(1.1) -- attach -- Subsection 88(1.1)

2021 Ruling 2020-0869161R3 - Loss Carryforwards and 88(1.1) -- attach -- Subsection 88(1.1)

accessing the losses under s. 88(1.1) of a Lossco with nominal assets

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