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Canadian tax interpretations and transactional implications
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16 June 2010 External T.I. 2009-0335731E5 - SIB and Partnership -- attach -- Specified Investment Business
16 June 2010 External T.I. 2009-0335731E5 - SIB and Partnership -- attach -- Specified Investment Business
share of income of partnership employing more than 5 would not be from SIB
