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24 November 2015 CTF Roundtable Q. 4, 2015-0610701C6 - Surplus Stripping and GAAR -- attach -- Subsection 245(4)
24 November 2015 CTF Roundtable Q. 4, 2015-0610701C6 - Surplus Stripping and GAAR -- attach -- Subsection 245(4)
deliberate triggering of s. 55(2) gain does not violate GAAR
