| http://www.w3.org/ns/prov#value | - Resolution 32: Thin Capitalization???Foreign Affiliate Loans (32) That, for taxation years that end on or after Budget Day, (a) an amount of interest, the deductibility of which by a corporation resident in Canada would otherwise be denied because of the application of subsection 18(4) of the Act, shall not be denied to the extent of any portion of the interest that is included in computing the in
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