Customs Tariff Act

Section 11

Cases

Canada (Attorney General) v. Best Buy Canada Ltd., 2019 FCA 20

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Words and Phrases
regard shall be had

Schedules

General Rules for the Interpretation of the Harmonized System

Rule 2

Rule 2(b)

Cases

Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38, [2016] 2 S.C.R. 80

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions an “includes” definition could reasonably be viewed as being limited by the listed items 195
Tax Topics - Treaties narrower range of interpretations where implementing a Convention 69