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Changes to the Section 116 Clearance Certificate Process Page 1 of 3 Home Newsletters Tax for the Owner-Manager January 2012 This is a printer-friendly view of the page. To return to the normal view click the Back button. The CRA has released Information Circular 72-17R6 September 29 2011 replacing IC 72-17R5 March 15 2005. 02. Accordingly as a precautionary measure an unrelated purchaser may prefer to file form T2062C in order to reduce its risk...
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