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Ludmer v. The Queen, 95 DTC 5311, [1996] 3 CTC 74 (FCA) -- attach -- Subsection 152(4)

Ludmer v. The Queen, 95 DTC 5311, [1996] 3 CTC 74 (FCA) -- attach -- Subsection 152(4)

undertaking contrary to law not binding on CRA

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