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Tax Interpretations
Canadian tax interpretations and transactional implications
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CRA confirms that the CSV-valuation rule in s. 70(5.3) applies to a foreign life insurance policy of a non-resident corporation whose shares were held by an immigrating individual
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(Your name) has forwarded "CRA confirms that the CSV-valuation rule in s. 70(5.3) applies to a foreign life insurance policy of a non-resident corporation whose shares were held by an immigrating individual" - Tax Interpretations
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