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Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) -- attach -- Paragraph 6(1)(a)

Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) -- attach -- Paragraph 6(1)(a)

interest rate subsidy did not increase net worth

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