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T.E. McDonnell, "Legislative Anti-Avoidance: The Interaction of the New General Rule and Representative Specific Rules", 1988 Conference Report, c.6. -- attach -- Subsection 245(4)
T.E. McDonnell, "Legislative Anti-Avoidance: The Interaction of the New General Rule and Representative Specific Rules", 1988 Conference Report, c.6. -- attach -- Subsection 245(4)
