S. 164(6) is available to a non-resident estate, but only regarding property that is taxable Canadian property (so that it would not be available for shares of a private corporation that do not derive most of their value from Canadian real property, etc.)
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
680017
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
680018
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