A refund of export taxes previously paid by the taxpayer was deemed to be income under the revised version of s. 12(1)(x)(iv), which had been specifically enacted to reverse The Queen v. Johnson & Johnson, 94 DTC 6125.
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amendment captured sales tax refund
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"field_legacy_header": "<strong><em>Bois Aisé de Roberval Inc. v. The Queen</em></strong>, 99 DTC 380, Docket: 96-2531-IT-G (TCC) <strong>[amendment captured sales tax refund]</strong>",
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