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Canadian tax interpretations and transactional implications
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30 April 2009 External T.I. 2008-0296721E5 F - Late filed election 85(7) - Amending transactions -- attach -- Rectification & Rescission
30 April 2009 External T.I. 2008-0296721E5 F - Late filed election 85(7) - Amending transactions -- attach -- Rectification & Rescission
CRA will not anticipate a judicial rectification
