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25 May 2001 External T.I. 2001-0067415 F - CONSOLIDATION DE PERTES -- attach -- Paragraph 20(1)(c)
25 May 2001 External T.I. 2001-0067415 F - CONSOLIDATION DE PERTES -- attach -- Paragraph 20(1)(c)
related-person loss transfer transactions must be commercially reasonable to satisfy s. 20(1)(c)
