Cases
Lawyers’ Professional Indemnity Company v. Canada, 2020 FCA 90
Before going on to accord a restrictive interpretation to s. 149(1)(d.5) based on the wording of the marginal note to s. 149(1)(c), which...
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(d.5) | LPIC was not exempt under s. 149(1)(d.5) because its owner, the Law Society, did not provide municipal-type services | 452 |
Tax Topics - Statutory Interpretation - Redundancy/reading in words | narrower construction avoided rendering language redundant | 81 |
Tax Topics - Statutory Interpretation - Consistency | presumption of the same meaning | 78 |
Brill v. The Queen, 96 DTC 6572, [1997] 1 CTC 2 (FCA)
Linden J.A. found support for his interpretation of s. 79(c) by referring to the marginal notes, and stated (at p. 6575) that although the...
Fraser Companies, Ltd. v. The Queen, 81 DTC 5051, [1981] CTC 61 (FCTD)
"Despite section 13 of the Interpretation Act to the effect that marginal notes form no part of the enactment but shall be deemed to have been...