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Canadian tax interpretations and transactional implications
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29 March 2012 External T.I. 2010-0391311E5 F - OBNL, exploitation d'une entreprise -- attach -- Paragraph 149(1)(l)
29 March 2012 External T.I. 2010-0391311E5 F - OBNL, exploitation d'une entreprise -- attach -- Paragraph 149(1)(l)
Timmins
expansive concept of "business" applied