What are the words "estate" and "estate"?

Canada (Federal), Canada

The following excerpt is from Campbell v. M.N.R., 1998 CanLII 330 (TCC):

Again like words were discussed by Davies J. in Barnsdall v. F.C. of T., 88 ATC 4565 at 4568; reproduced above in the quote from the Furse Estate case.

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