The recapture of depreciation that is included in income under what is now s. 216(5) includes depreciation that was claimed by the non-resident person in years in which he was a resident.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336328
Extra import data
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"field_legacy_header": "<strong><em>Deitcher v. The Queen</em></strong>, 79 DTC 5415, [1979] CTC 500 (FCTD)",
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