http://www.cra-arc.gc.ca/txcrdt/sred-rsde/prv-crdts-eng.html
http://www.cra-arc.gc.ca/txcrdt/sred-rsde/whtsnw/fcrm-eng.html
http://www.cra-arc.gc.ca/txcrdt/sred-rsde/whtsnw/flngsrdclm-eng.html
http://www.scitax.com/pdf/Dckt_2014-1703-IT-I_8-Jun-2015.pdf
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