9 July 2015 External T.I. 2013-0475421E5 - Section 94.2
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|Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1)||potential relief from penalties where insufficient data for computing FAPI||183|
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|Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(f.14)||no stated accommodation for using proxy method where data unavailable||275|