Donald H. Watkins, "The Tax-Shelter Rules: An Update", 1998 Conference Report, c.5.

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Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(6)

Summary Under

Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(2)

Summary Under

Tax Topics - Income Tax Regulations - Regulation 231 - Subsection 231(6.1)

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