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Canadian Tax Foundation
and in the starting date for eligible expenditures (October 1,
2011 in Ontario and April 1, 2012 in British Columbia).
In other respects, the wording of the legislation is almost
identical (Taxati...
Adobe PDF - Canadian Tax Foundation
fund is considered a PFIC depends on its specific facts and
circumstances—information that may not be available to
most investors—and few Canadian fund companies have
provided investors with defini...
