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17 May 2022 IFA Roundtable Q. 12, 2022-0926361C6 - Principal Purpose Test (PPT) -- attach -- Subsection 245(4)

17 May 2022 IFA Roundtable Q. 12, 2022-0926361C6 - Principal Purpose Test (PPT) -- attach -- Subsection 245(4)

PPT approach can inform GAAR analysis

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