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9 April 2014 External T.I. 2013-0503421E5 F - Transitional reserve -- attach -- Subsection 34.2(11)
9 April 2014 External T.I. 2013-0503421E5 F - Transitional reserve -- attach -- Subsection 34.2(11)
transitional adjustment where partnership loss in year 1 followed by 2 profitable years