Bruce Sinclair, "Current Topics in the Taxation of Real Estate Development", 2014 Conference Report, (Canadian Tax Foundation), 12:1-24.

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1)
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Tax Topics - Income Tax Act - Section 55 - Subsection 55(2)
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Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(a) - Subparagraph 95(2)(a)(i)
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