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On the foregoing considerations and in the light of the other provisions of the Act, I am unable to interpret section 3 as Mr. ...

Therefore, the CCA deduction is allowable.   100                        Both the Trial Division and the Court of Appeal failed to take the revenue into consideration and, in determining whether the equipment-related assets met the requirements of Regulation 1102, made incorrect inferences, asked the wrong questions of law and applied the wrong test, which constitute reviewable errors of law.  ...

  [82] Furthermore, not only must reference be made — when necessary to interpret federal legislation — to the law of the province in which it is to be applied, but both the English and French versions must be taken into consideration: M. ...

., at paras. 49 and 52). [75]                           In this context, it does not matter that PGB was responsible [translation] “for performing the physical act” of producing the event (Baudouin and Jobin, at No. 650) and that Octane paid it $82,898.63 as consideration. ...