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Canadian tax interpretations and transactional implications
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10 January 2002 External T.I. 2001-0112885 F - ASSURANCE-VIE ET PRET REMBOURSE AU DECES -- attach -- Subsection 15(1)
10 January 2002 External T.I. 2001-0112885 F - ASSURANCE-VIE ET PRET REMBOURSE AU DECES -- attach -- Subsection 15(1)
benefit may result from pledging a corporate asset to secure a personal loan
