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16 December 2005 External T.I. 2005-0150411E5 F - Roll-over Provisions and Partnership -- attach -- Subsection 86(1)
16 December 2005 External T.I. 2005-0150411E5 F - Roll-over Provisions and Partnership -- attach -- Subsection 86(1)
partnership is a taxpayer for s. 51(1), 85.1(1) or 86(1) exchange purposes
