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the value of A in the definition undepreciated capital cost in subsection 13(21) shall be determined as if each of those depreciable properties were
the value of A in the definition undepreciated capital cost in subsection 13(21) shall be determined as if each of those depreciable properties were
the value of A in the definition undepreciated capital cost in subsection 13(21) shall be determined as if each of those depreciable properties were