Chapman, "Foreign Affiliate Amendments: Three Strikes and you are Done", 1995 Canadian Tax Journal, Vol. 43, No. 2, p. 433.

Summary Under

Tax Topics - Income Tax Act - Section 95 - Paragraph 95(2)(a) (historical)

Summary Under

Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(l)

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