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Assume FA3 uses the proceeds from the disposition of an asset to fund an upstream loan to FA2 and FA2 uses the loan proceeds to purchase an income-producing asset. The films will be shown in the Choral Room, FA3 162. Proposed clause 95(2)(a)(ii)(B) deems interest income received by one foreign affiliate FA3 from another foreign affiliate FA4 to be active business income if - |
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