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OGT Holdings Ltd. v. Deputy Minister of Revenue (Québec), 2009 DTC 5705, 2009 QCCA 191 -- attach -- Subsection 245(4)
OGT Holdings Ltd. v. Deputy Minister of Revenue (Québec), 2009 DTC 5705, 2009 QCCA 191 -- attach -- Subsection 245(4)
abusive to use rollover provision to eliminate rather than defer gains tax
