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The Queen v. United Equities Ltd., 92 DTC 6572, [1992] 2 CTC 214 (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...

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 52