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Snell Farms Limited v. Her Majesty the Queen, 90 DTC 6693, [1991] 1 CTC 5 (FCTD) -- attach -- Real Estate

Snell Farms Limited v. Her Majesty the Queen, 90 DTC 6693, [1991] 1 CTC 5 (FCTD) -- attach -- Real Estate

relevant intention is that at time option acquired

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