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Regulation 5902
Subsection 5902(1)
Administrative Policy
10 September 2013 Internal T.I. 2010-0387631I7 - Surplus accounts; Disposition of foreign affiliate
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Subsection 5902(2)
Administrative Policy
7 February 1994 T.I. 930986 (C.T.O. "6363-1 Foreign Affiliates/Cross-Shareholdings/Surplus")
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