Archambault J. concluded that the fair market value of Canadian rights to software acquired by a partnership was lower than the figure suggested by the expert for the Minister (and substantially lower than that advanced by the partnership). In particular, he found that a discount rate of 40% to 45% should be used in discounting projected future cash flows to be generated by the property given that the partnership only had limited territorial rights, a short life and many features were required to be added to the software in order to make it competitive with existing competitive products.
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Drupal 7 entity type
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Drupal 7 entity ID
332743
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