Department of National Revenue Act

Subsection 2(1)


In re Solway, 79 DTC 5116, [1979] CTC 154 (FCTD)

S.2(1) indicates that the "Department cannot be called by any other name such as 'Revenue Canada Taxation' unless such a change in name is authorized by Parliament by the enactment of an appropriate statute." [C.R.: s. 244(13.1)]

[See also The Queen v. Wel Holdings Ltd., 79 DTC 5081, [1979] CTC 116 (FCTD)]