Dubois - Tax Court of Canada finds that if it’s over 100, it’s “antique”

Reg. 1102(1)(e)(iv) applied to deny CCA claims for 18^th and 19^th century violins, on the basis that each violin, although not "antique furniture," was "any other antique object, produced more than 100 years before [acquisition]." Jorré J found that "antique" does not suggest any "limitation other than objects that are more than 100 years old."  Accordingly, "antique" was redundant.

This reminds me of office items of a former partner which were very old, or mature for their years.

Neal Armstrong.  Summary of Robert Dubois Inc. v. The Queen, 2013 TCC 409 under Reg. 1102(1)(e)(iv), and Statutory Interpretation – Noscitur a sociis and Interpretation Provisions.