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MBCA decision
Pembina on the Red Development Corp. Ltd. v. Triman Industries Ltd., 92 DTC 6174, [1992] 1 CTC 133 (Man. C.A.)
When an employer fails to do this in contravention of the Act and misappropriates such deductions to his own use and benefit, the courts cannot be seen to validate or even by implication to condone such an illegality merely on the basis of a perceived ambiguity in subsection 224(1.2) arrived at by a granular weighing of its text. ...