Cases
Adelman v. The Queen, 97 DTC 5529, [1998] 1 CTC 133 (FCA)
The Court affirmed the decision below that the word "shall" in the context of Regulation 4700 was imperative and that the failure of the taxpayer...
Words and Phrases
shallThe Court affirmed the decision below that the word "shall" in the context of Regulation 4700 was imperative and that the failure of the taxpayer...