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12 October 2012 External T.I. 2012-0448351E5 - treatment of trailer fee rebates -- attach -- Subsection 104(7.1)
12 October 2012 External T.I. 2012-0448351E5 - treatment of trailer fee rebates -- attach -- Subsection 104(7.1)
MFT fee rebate paid directly to large investor as trust distribution
