Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111 -- summary under Section 11
In finding that the word "shall" in s. 231.3(3) was imperative, Sopinka J. stated (p. 5026):
Words and Phrases
shall| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | invalid removal of judicial discretion | 59 |
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 101 |