29 May 2018 STEP Roundtable Q. 8, 2018-0742141C6 - Application of subsection 70(5) -- summary under Subsection 70(5)

In the course of dealing with a secondary issue, McKenzie stated that s. 70(5) does not apply to a non-resident person. CRA stated that this has not changed its long-standing view that s. 70(5) applies to non-residents.

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