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You are going to email the following CRA finds that when Canco confers a benefit on its NR parent by selling a capital property at an undervalue, the s. 247(12) deemed dividend is only half of the benefit

Message Subject (Your name) has forwarded "CRA finds that when Canco confers a benefit on its NR parent by selling a capital property at an undervalue, the s. 247(12) deemed dividend is only half of the benefit" - Tax Interpretations

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