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Alan M. Schwartz, Kevin H. Yip, "Policy Forum: Defending Against a GAAR Reassessment", Canadian Tax Journal (2014) 62:1, 129-46. -- attach -- Subsection 245(4)

Alan M. Schwartz, Kevin H. Yip, "Policy Forum: Defending Against a GAAR Reassessment", Canadian Tax Journal (2014) 62:1, 129-46. -- attach -- Subsection 245(4)

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