Subsection 1100(2.21) does not apply to the deeming rule in paragraph 96(8)(a) of the Act, because that paragraph only creates a deemed acquisition, not a deemed disposition and reacquisition.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
315770
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346706
Extra import data
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"field_legacy_header": "18 October 2011 T.I. 2011-040138"
}
"field_editor_tags": [],
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