Section 304

Subsection 304(5) - When Application to Be Granted

See Also

Bolduc v. The Queen, [2013] GSTC 38, 2013 TCC 77

narrower English version prevailed

Subparagraph 304(5)(b)(iv) of the French ETA requires that the person applying for an extension have reasonable grounds to do so. This requirement was missing from the English version. Paris J found that, because the more restrictive version prevails in the event of a direct conflict (Daoust, 2004 SCC 6, at paras 27-29), the appellant was entitled to rely on the English version. Because the Minister's dismissal of the appellant's extension relied heavily on subparagraph (iv), and given that the applicant had met the requirements in subparas. (i)-(iii), Paris J reversed the Minister's dismissal.

Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - French and English Version narrower English version prevailed 94