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Swirsky v. The Queen, 2013 TCC 73, 2013 DTC 1078 [at at 431], aff'd 2014 FCA 36 -- text

Swirsky v. The Queen, 2013 TCC 73, 2013 DTC 1078 [at at 431], aff'd 2014 FCA 36 -- text

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