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., under Craven v. White) of what would otherwise constitute a series of transactions (namely, a pre-ordained succession of transactions) is expanded by s. 248(10) to include “any related transactions or events completed in contemplation of the series.” ... In addition, it may be unclear that s. 248(10), which applies only to related "transactions or events" (see Ho), has the effect of assimilating the making of a mere designation (i.e., a statement in a return) to a common law series as described in Craven v. ...