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Deputy Minister of Revenue (Quebec) v. Lipson, [1979] CTC 247, [1979] 1 S.C.R. 833 -- attach -- Income-Producing Purpose

Deputy Minister of Revenue (Quebec) v. Lipson, [1979] CTC 247, [1979] 1 S.C.R. 833 -- attach -- Income-Producing Purpose

requirement to incur to generate profit

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