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2. COURS 12. Impt de la partie IVIMRTDFraction remboursable de l\'impt de la partie I (FRIP)Remboursement au titre de dividendesAnalyse du CDCNouvelles rgles relatives aux dividendes. 3. IMPT DE LA PARTIE IV. En vertu de la partie I, les dividendes reus de socits canadiennes imposables (e

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