Dunstan v. Young, Austen & Young Ltd., [1987] BTC 530 (HCJ), rev'd [1989] BTC 77 (C.A.) -- attach -- Interpretation/Definition Provisions
"includes means a wide range of things
Interpretation/Definition Provisions
Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD) -- attach -- Interpretation/Definition Provisions
Verrette rule
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) -- attach -- Interpretation/Definition Provisions
"means" is exhaustive
I.R.C. v. Metrolands (Property Finance) Ltd., [1981] 1 W.L.R. 637 (C.A.), aff'd 82 BTC 8032 (HL) -- attach -- Interpretation/Definition Provisions
extent of statutory fiction determined purposively
Derlago v. The Queen, 88 DTC 6290, [1988] 2 CTC 21 (FCTD) -- attach -- Interpretation/Definition Provisions
disposition implied proceeds receipt
Itt Industries of Canada Ltd. v. R., 99 DTC 5105, [1999] 2 CTC 277 (FCTD), aff'd 2000 DTC 6445, Docket: A-99-99 -- attach -- Interpretation/Definition Provisions
labeling definition
The Queen v. Cie Imm. BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865 -- attach -- Interpretation/Definition Provisions
detailed definition not presumed exhaustive
Qit-Fer et Titane Inc. v. The Queen, 92 DTC 6071, [1992] 1 CTC 39 (FCTD), aff'd on different grounds 96 DTC 6213 (FCA) -- attach -- Interpretation/Definition Provisions
presumption against redundancy
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) -- attach -- Interpretation/Definition Provisions
"including" enlarges
East End Dwellings Co. Ltd. v. Finsbury Borough Council, [1952] A.C. 109 at 132 -- attach -- Interpretation/Definition Provisions
accept implications of deeming provision
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