WebPursuant to paragraph 12(1)(e), any amount deducted as a reserve under paragraph 20(1)(m) or (n) or subsection 20(7) and, for the 1979 and subsequent taxation years, … WebMar 3, 2016 · The acquisition or sale of a Delaware Statutory Trust (DST) for the purpose of a tax-deferred IRC §1031 exchange qualifies for treatment …

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Demystifying deferred tax accounting - PwC

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