10 October 2014 APFF Roundtable Q. 4, 2014-0534831C6 F - 2014 APFF Roundtable, Q. 4 - Late-filed 86.1 election & 220(3.5) penalty

CRA Tags
220(3.1) 220(3.2) 220(3.5) ITR 600 8(6.1)

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