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2 October 2012 External T.I. 2012-0448021E5 - Distribution by a non-resident trust -- attach -- Paragraph 250.1(b)
2 October 2012 External T.I. 2012-0448021E5 - Distribution by a non-resident trust -- attach -- Paragraph 250.1(b)
only 1/2 of capital gains of NR trust included in income
