Versions of s. 94(1)(b)(i)(B)
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a trust or corporation that acquired the property, directly or indirectly in any manner whatever, from a particular person described in clause 94(1)(b)(i)(A) with whom it was not dealing at arm’s length
a trust or corporation that acquired the property, directly or indirectly in any manner whatever, from a particular person described in clause 94(1)(b)(i)(A) with whom it was not dealing at arm’s length