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3295940 Canada Inc. v. The Queen, 2022 TCC 68, rev'd 2024 FCA 42 -- attach -- Subsection 245(4)

3295940 Canada Inc. v. The Queen, 2022 TCC 68, rev'd 2024 FCA 42 -- attach -- Subsection 245(4)

circular use of capital dividends abused the purpose of the CDA

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