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Cases

The Queen v. Canadian Marconi Co., 91 DTC 5626, [1991] 2 CTC 352 (FCA)

After quoting the definition, Mahoney J.A. stated (p. 5629):

"That definitional section cannot, in my view, prevail to render the terms ...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(c)		81
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 15(2)		63
Tax Topics - Statutory Interpretation - Resolving Ambiguity		136

Cormier v. The Queen, 91 DTC 5159 (FCTD)

S.225.1(3), which was added applicable to "notices of assessment" mailed after 1984, did not apply where a reassessment was issued in 1983, and a...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 225.1 - Subsection 225.1(3)		48