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24 April 2006 External T.I. 2006-0166041E5 F - Transfert de biens entre époux séparés -- attach -- Subsection 74.5(3)
24 April 2006 External T.I. 2006-0166041E5 F - Transfert de biens entre époux séparés -- attach -- Subsection 74.5(3)
separation judgment unnecessary for s. 74.5(3) election to avoid attribution