The Queen v. Johnson and Johnson Inc., 94 DTC 6125 was followed in finding that a refund of federal sales previously paid in error did not represent income in the year of refund.
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Drupal 7 entity type
Node
Drupal 7 entity ID
339599
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"field_legacy_header": "<strong><em>The Queen v. Canada Safeway Ltd.</em></strong>, 98 DTC 6060, <a href=\"http://decisions.fca-caf.gc.ca/en/1997/a-896-96_3442/a-896-96.html\">docket A-896-96</a> (FCA)",
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