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Canadian tax interpretations and transactional implications
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Tax Topics
Income Tax Act
221-240
Section 228
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Section 221
Section 221.1
Section 221.2
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Section 224
Section 224.1
Recovery by deduction or set-off
Section 225.1
Section 225.2
Section 226.2
Section 227
Section 227.1
Section 228
Section 230
Section 231.1
Section 231.2
Section 231.3
Section 231.4
Section 231.41
Section 231.5
Section 231.6
Section 231.7
Section 231.8
Section 231.9
Section 232
Section 233.1
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Section 233.3
Section 233.4
Section 233.5
Due diligence exception
Section 233.6
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Section 237
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