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943963 Ontario Inc. v. R., 99 DTC 802, [1999] 4 CTC 2119 (TCC) -- attach -- Subsection 55(2)

943963 Ontario Inc. v. R., 99 DTC 802, [1999] 4 CTC 2119 (TCC) -- attach -- Subsection 55(2)

Part IV tax dividend included safe income dividend

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