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Alfredo Zeppetelli and Carmelina Morelli and Ebenisterie Alfredo (1986) Inc. And Gestion Alfredo (1986) Inc. And Marc Gregoire, C.A. v. Her Majesty the Queen and the Attorney General of Canada and the Honourable Otto Jelinek, [1990] 2 CTC 354, 90 DTC 6461 -- text