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Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA) -- attach -- Taxpayer
Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA) -- attach -- Taxpayer
"taxpayer" refers to a person who may become liable to tax