Anu Nijhawan, "When Is "Loss Trading" Permissible? A Purposive Analysis of Subsection 111(5)," Report of the Proceedings of the Sixty-Seventh Tax Conference, 2015 Conference Report (Toronto: Canadian Tax Foundation, 2016), 9:1-26.
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When Is "Loss Trading" Permissible? A Purposive Analysis of Subsection 111(5)
December 1, 2015
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