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5 January 2000 Internal T.I. 9931817 F - TRANSFER D'UNE POLICE D'ASSURANCE-VIE -- attach -- Subsection 15(1)
5 January 2000 Internal T.I. 9931817 F - TRANSFER D'UNE POLICE D'ASSURANCE-VIE -- attach -- Subsection 15(1)
s. 15(1) benefit on distribution of life insurance policy to shareholder