Before going on to reject the taxpayer's argument respecting estoppel, Tardif J. found (at p. 3179) that the doctrine of estoppel cannot be applied to cases from Quebec, and that the case before him was to be reviewed instead in light of Article 1457 of the CCQ (which was essentially to the same effect as the doctrine of estoppel in Pais).
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Drupal 7 entity type
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Drupal 7 entity ID
332537
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