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Amway of Canada. Ltd. v. The Queen, 96 DTC 6135, [1996] 2 CTC 162 (FCA) -- attach -- Income-Producing Purpose

Amway of Canada. Ltd. v. The Queen, 96 DTC 6135, [1996] 2 CTC 162 (FCA) -- attach -- Income-Producing Purpose

penalties not an unavoidable incident of the business

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