Lanthier, "Corporate Immigration, Emigration, and Continuance", 1993 Corporate Management Tax Conference Report, c. 4.

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Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1)

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Tax Topics - Income Tax Act - Section 128.2 - Subsection 128.2(1)

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Tax Topics - Income Tax Act - Section 219.1

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Tax Topics - Income Tax Act - Section 250 - Subsection 250(5.1)

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