Contrary intent re pluralization of words (p. 398)
The CRA claimed [in 2017-073715117] that subparagraph 40(3.5)(c)(i) can apply to a winding up...
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Interpretation of "merger or combination" (pp. 391, 394, 396)
The CRA's interpretation of subparagraph 40(3.5)(c)(i) [in 2017-073715117] is based...
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