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2 October 2014 External T.I. 2013-0513281E5 F - Interaction entre 42(1) et 39(1)c) -- attach -- Section 42
2 October 2014 External T.I. 2013-0513281E5 F - Interaction entre 42(1) et 39(1)c) -- attach -- Section 42
no deeming of s. 42(1)(b)(ii) loss to arise from the SBC shares, so that not a BIL
