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4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation -- attach -- Paragraph 251(5)(b)
4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation -- attach -- Paragraph 251(5)(b)
s. 256(5)(b) applied to acquisition right upon default under indemnity
