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Emerging income tax issues: substance over form revisited, section 160 of the Income Tax Act, and series of transactions.
- Source :
- Conference Report (Canadian Tax Foundation). Annual, 1993, p4-1, 22 p.
- Publication Year :
- 1993
Details
- ISSN :
- 03163571
- Database :
- Gale General OneFile
- Journal :
- Conference Report (Canadian Tax Foundation)
- Publication Type :
- Periodical
- Accession number :
- edsgcl.15909518