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4 November 2016 External T.I. 2016-0666901E5 - New Class 14.1 and replacement property rules -- attach -- Subsection 13(4)
4 November 2016 External T.I. 2016-0666901E5 - New Class 14.1 and replacement property rules -- attach -- Subsection 13(4)
rollover lost on transition from ECP to Class 14.1 property
