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At page 87 of his text Construction of Statutes (2nd ed. 1983), Driedger fittingly summarizes the basic principles: "... the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act and the intention of Parliament". ...

This principle is recognized in Interpretation Bulletin IT-410R, "Debt Obligations —— Accrued Interest on Transfer", which states (in paragraph 3), the amount, if any, of the interest determined for the purpose of subsection 20(14) is unaffected by either the prospects of its payment or non-payment or the nature or value of any consideration given by the transferee". ...

No goods shall be imported into Canada in any vehicle, ' other than a railway carriage, or on the person, between sunset and sunrise of any day, or at any time on a Sunday or a statutory holiday, except under a written permit from a collector, and under the supervision of an officer. ...