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14 February 2014 External T.I. 2012-0454481E5 F - Safe Income -- attach -- Paragraph 55(2.1)(c)

14 February 2014 External T.I. 2012-0454481E5 F - Safe Income -- attach -- Paragraph 55(2.1)(c)

not claiming s. 34.2(11) transitional reserve to increase SIOH

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