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* A shareholder foreign affiliate will be deemed to have disposed
of its shares in a predecessor corporation that are excluded property
for proceeds of disposition that, unless a greater amount is elected,
are equal to the adjusted cost base. ,
the adjusted cost base of the partnership interest and method of
financing the partnership interest) is usually unique to each member of
a limited partnership. Unitholders are required to
include this capital gain in income and this same amount should be
added to the adjusted cost base of their holdings of the Fund. |
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