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29 April 2024 External T.I. 2024-1016011E5 - General Anti-Avoidance Rule -- attach -- Subsection 245(4)
29 April 2024 External T.I. 2024-1016011E5 - General Anti-Avoidance Rule -- attach -- Subsection 245(4)
capital gains crystallization transactions are not per se GAARable
