Marginal Notes

Table of Contents

Cases

Imperial Oil Ltd. v. Canada, 2004 DTC 6702, 2004 FCA 361, rev'd 2006 SCC 46

rev'd on other grounds 2006 SCC 46

LeBel J. stated (at para. 57):

"The Minister has even sought support for his position in the marginal notes, which refer to a 'discount'. Although marginal notes are not entirely devoid of usefulness, their value is limited for a court that must address a serious problem of statutory interpretation."