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6 May 2014 Internal T.I. 2014-0524651I7 - Loss on conversion -- attach -- Subparagraph 40(2)(g)(ii)

6 May 2014 Internal T.I. 2014-0524651I7 - Loss on conversion -- attach -- Subparagraph 40(2)(g)(ii)

non-interest-bearing loan to wholly-owned ULC

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