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the trust is at that time an exempt foreign trust (other than a trust described in any of paragraphs (a) to (g) of the definition exempt foreign trust in subsection 94(1));
the trust is at that time an exempt foreign trust (other than a trust described in any of paragraphs (a) to (g) of the definition exempt foreign trust in subsection 94(1));
the trust is at that time an exempt foreign trust (other than a trust described in any of paragraphs (a) to (g) of the definition exempt foreign trust in subsection 94(1));