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Canada's tax change closes expensive loophole

Toronto and London-based Grosvenor Park and Vancouver-based Sentinel Hill Alliance Atlantis Equicap Limited Partnership (SHAAELP), in which Alliance Atlantis Corp. holds a 30% stake, are two of the Canadian-based companies expected to be hardest hit by the Canadian government's closure in Jan 2002, of a loophole in its tax law that allows film investors to deduct losses made from funding start-up production partnerships.

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