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11 February 2009 External T.I. 2008-0271381E5 - Commision Rebates -- attach -- Paragraph 12(1)(x)
11 February 2009 External T.I. 2008-0271381E5 - Commision Rebates -- attach -- Paragraph 12(1)(x)
rebate received by policyholder from insurance broker is taxable under s. 12(1)(x)