CRA indicated respecting any potential double taxation arising from the applicability of both s. 84(2) and (3) to a surplus stripping transaction that, in practice, CRA would avoid double taxation through applying s. 248(28)(a). See summary under s. 84(2).
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
318816
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344324
Extra import data
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"field_legacy_header": "<a href=\"/?p=32009\">10 October 2014 APFF Roundtable, Q.21, 2014-0538091C6 F</a> [will not impose double taxation under s. 84(2) and(3)]"
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