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Plains Midstream Canada ULC v. The Queen, 2017 TCC 207, aff'd 2019 FCA 57 -- attach -- Adjusted Cost Base
Plains Midstream Canada ULC v. The Queen, 2017 TCC 207, aff'd 2019 FCA 57 -- attach -- Adjusted Cost Base
ACB addition based on future amount payable rather than much lower FMV
