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Steeves v. The Queen, 76 DTC 6269, [1976] CTC 470 (FCTD) -- attach -- Subsection 15(1)

Steeves v. The Queen, 76 DTC 6269, [1976] CTC 470 (FCTD) -- attach -- Subsection 15(1)

shareholder purchase of debt at substantial discount from face amount

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