Section 14

Table of Contents

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...

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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...

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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...

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