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9101-2310 Québec Inc. v. The Queen, 2013 DTC 1136 [at at 711], 2012 TCC 365, rev'd 2013 FCA 241 -- text
9101-2310 Québec Inc. v. The Queen, 2013 DTC 1136 [at at 711], 2012 TCC 365, rev'd 2013 FCA 241 -- text