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Foster v. The Queen, 2016 DTC 1010 [at 2562], 2015 TCC 334 -- attach -- Rectification & Rescission

Foster v. The Queen, 2016 DTC 1010 [at 2562], 2015 TCC 334 -- attach -- Rectification & Rescission

consequential reassessment permitted under s. 152(5)

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