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Hummel Corp. of Quebec Ltd. v. The Queen, 79 DTC 5426, [1979] CTC 483 (FCTD) -- attach -- Real Estate

Hummel Corp. of Quebec Ltd. v. The Queen, 79 DTC 5426, [1979] CTC 483 (FCTD) -- attach -- Real Estate

farm land yielded negligible revenue and had no personal aspect

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