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MacRae v. The Queen, 88 DTC 6454, [1988] 2 CTC 233 (FCTD), aff'd 89 DTC 5526 (FCA) -- text
MacRae v. The Queen, 88 DTC 6454, [1988] 2 CTC 233 (FCTD), aff'd 89 DTC 5526 (FCA) -- text