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[Repealed, 2013, c. 34, s. 70]
[Repealed, 2013, c. 34, s. 70]
[Repealed, 2013, c. 34, s. 70]
in applying subsection 39(2) for the purpose of this subdivision (other than sections 94 and 94.1), the gains and losses of a foreign affiliate of a taxpayer in respect of excluded property are to be computed in respect of the taxpayer separately from the gains and losses of the foreign affiliate in respect of property that is not excluded property;