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2 December 2014 CTF Annual Roundtable Q. 6, 2014-0547321C6 - Q.6 97(2) Canadian Partnership Requirement -- attach -- Subsection 245(4)
2 December 2014 CTF Annual Roundtable Q. 6, 2014-0547321C6 - Q.6 97(2) Canadian Partnership Requirement -- attach -- Subsection 245(4)
avoidance of s. 100 through partnership boot paydown
