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11 March 2003 External T.I. 2002-0179095 F - Issuance-Discretionary Shares non-Consid. -- attach -- Subsection 15(1)
11 March 2003 External T.I. 2002-0179095 F - Issuance-Discretionary Shares non-Consid. -- attach -- Subsection 15(1)
a benefit can be conferred on a taxpayer even where no net economic benefit