The Queen v. United Equities Ltd., 92 DTC 6572 (FCTD), rev'd 95 DTC 5042 (FCA)
The postamble to s. 194(7) was found not to be modified by the requirement in s. 194(7)(a) given that: in the English version there was a semicolon after s. 194(7)(b), and following the semicolon the text went out to the left margin of the introductory clause rather than to the margin of ss.(a) and (b).
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