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You are going to email the following CRA indicates that where real estate is rolled out to a non-resident beneficiary under s. 107(2), the s. 116 certificate will be based on the property’s ACB

Message Subject (Your name) has forwarded "CRA indicates that where real estate is rolled out to a non-resident beneficiary under s. 107(2), the s. 116 certificate will be based on the property’s ACB" - Tax Interpretations

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