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29 November 2016 CTF Roundtable Q. 1, 2016-0669301C6 - GAAR & 21-year rule planning -- attach -- Subsection 245(4)
29 November 2016 CTF Roundtable Q. 1, 2016-0669301C6 - GAAR & 21-year rule planning -- attach -- Subsection 245(4)
avoidance of 21-year rule through 107(2) transfer to corporate beneficiary
