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BCSC decision
Longley v. Minister of National Revenue, 99 DTC 5549, [1999] 4 CTC 108 (B.C.S.C.)
St-Basile Sud (Village), [1993] 2 S.C.R. 823 (S.C.C.), Madam Justice L’Heureux-Dubé, writing for the court, said at p. 836: “that [i]n my opinion, when legislation is to be interpreted it is worth beginning by looking, however briefly, at its back- ground.” ... Canada (Minister of Finance), [1993] 1 S.C.R. 1080 (S.C.C.), said at pp. 1110-1 111: Recognizing that reference to legislative debates has sometimes been said to be of limited assistance and that it is the wording of the statute which must prevail … the debates may nevertheless serve to confirm the appropriateness of a particular statutory interpretation.... ...