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2 October 2012 External T.I. 2012-0448021E5 - Distribution by a non-resident trust -- attach -- Subsection 104(13)
2 October 2012 External T.I. 2012-0448021E5 - Distribution by a non-resident trust -- attach -- Subsection 104(13)
income of non-resident trust determined under ITA principles (inclusion of 1/2 capital gains)
