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15 February 2006 External T.I. 2005-0126831E5 F - 120.4(1) - définition : montant exclu -- attach -- Subsection 248(5)
15 February 2006 External T.I. 2005-0126831E5 F - 120.4(1) - définition : montant exclu -- attach -- Subsection 248(5)
phrase “substituted property” must be used to engage s. 248(5)
