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(Your name) has forwarded "John B. McKay, Craig W. Davies, Leonard L. Szostak, Angus K. McKay, Dale R. Glover, Donald G. Macwilliam, Douglas G. McLeod, Robert W. McKay and Lawrence A. Clarke v. Minister of National Revenue, [1990] 1 CTC 2154, 90 DTC 1064" - Tax Interpretations