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Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170, 2002 FCA 98 -- attach -- Subsection 245(4)
Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170, 2002 FCA 98 -- attach -- Subsection 245(4)
transaction not to be recharacterized until after a determination of abuse