In Re the Income Tax Act, R.S.C. 1952, C. 148, as Amended; Fédération Des Caisses Populaires Desjardins De Québec, Applicant, v. Minister of National Revenue, Respondent; Attorney General of Canada, Mis-en-Cause, [1997] 2 CTC 170 -- text

De Blois J.:

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