9 December 2010 External T.I. 2010-0364001E5 F - Ristourne de consommation, feuillet T4A
In finding that an amount received by virtue of an allocation in respect of "consumer goods or services" as defined in s. 135(4) is not required...
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|Tax Topics - Income Tax Act - Section 135 - Subsection 135(7)||no income inclusion re consumer goods or services||96|