Before finding that the ITA did not require the amortization of tenant inducement payments, Iacobucci J indicated that it was telling that s. 18(9), which required amortization, did not extend to such payments.
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Tagline
inference made from narrow scope of s. 18(9)
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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Workflow state