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25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau -- attach -- Paragraph 44(h)
25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau -- attach -- Paragraph 44(h)
“vessel” informed by meaning in replacement Canada Shipping Act
