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2019 Ruling 2018-0762581R3 - Foreign Affiliate Reorganization -- attach -- Subsection 15(1)
2019 Ruling 2018-0762581R3 - Foreign Affiliate Reorganization -- attach -- Subsection 15(1)
no s. 15(1) application to sale of assets of CFA2 to CFA1 at NBV preliminarily to wind-up
