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11 October 2013 APFF Roundtable, 2013-0492791C6 F - Gift by will -- attach -- Subsection 118.1(5)
11 October 2013 APFF Roundtable, 2013-0492791C6 F - Gift by will -- attach -- Subsection 118.1(5)
potential executor discretion re corporate/estate split of gift might preclude as "gift"