Section 206

16 June 1999 External T.I. 9916555 F - REEE - CONTENU ÉTRANGER -- attach -- Section 206

RESP could hold foreign property

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2 November 2001 External T.I. 2001-0107425 F - FONDS RESERVES ET BIENS ETRANGERS -- attach -- Section 206

timing of foreign property rules for segregated funds

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