Qualified Environmental Trust
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- Section 241
 - Section 242Officers, etc., of corporations
 - Section 244
 - Section 245
 - Section 246
 - Section 246.1
 - Section 247
 - Section 248
- Subsection 248(1)Definitions
- generalDefinitions
 - 10/8 Policy
 - Active Business
 - Amortized Cost
 - Amount
 - Annuity
 - Assessmen
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 - Business
 - Business Number
 - Canadian Resident Partnership
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 - Common Share
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 - Retiring Allowance
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 - Share
 - Shareholder
 - Short-Term Preferred Share
 - Small Business Corporation
 - Specified Financial Institution
 - Specified Member
 - Specified Shareholder
 - Subsidiary Controlled Corporation
 - Superannuation or Pension Benefit
 - superannuation or pension fund or plan
 - Synthetic disposition arrangement
 - Synthetic Equity Arrangement
 - Tax-Indifferent Investor
 - “Tax Treaty”
 - Taxable Canadian Property
 - Taxable Preferred Share
 - Taxation Year
 - Taxpayer
 - Term Preferred Share
 - Treaty-Protected Business
 
 - (2)-(41)
 
 - Subsection 248(1)Definitions
 - Section 249
 - Section 249.1
 - Section 250
 - Section 250.1
 - Section 251
 - Section 251.1
 - Section 251.2
 - Section 252
 - Section 252.2
 - Section 253
 - Section 253.1Investments in limited partnerships
 - Section 254Contract under pension plan
 - Section 255
 - Section 256
 - Section 256.1
 - Section 257Negative amounts
 - Section 258
 - Section 259
 - Section 260
 
 - 261-273
 
 - Income Tax Regulations
 - Income Tax Application Rules
 - Excise Tax Act
 - Other Legislation/Constitution
 - Treaties