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Case Comment: The Queen v. Toronto Refiners and Smelters Limited – Eligible Capital Amount: The Mirror Image Test

July 2003 Canadian Tax Journal (2003) Vol. 51, No. 2, p. 937 < 1 read

The Queen v. Toronto Refiners and Smelters Limited considered the meaning of “eligible capital amount” for the purposes of subsection 14(5) of the Income Tax Act.

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