Gill v. The Queen, 2012 DTC 1261 [at at 3764], 2012 TCC 302 -- attach -- Interpretation/Definition Provisions
"including without limitation" is expansive
Interpretation/Definition Provisions
Placements Serco Lté v. The Queen, 88 DTC 6125, [1988] 1 CTC 213, [1988] 1 CTC 42, [1987] DTC 5425 (FCA) -- attach -- Interpretation/Definition Provisions
Verrette applied
Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158 -- attach -- Interpretation/Definition Provisions
"includes" is expansive
Wunderlich v. The Queen, 2012 DTC 1040 [at at 2676], 2011 TCC 539 (Informal Procedure) -- attach -- Interpretation/Definition Provisions
word used in defined term did not inform its meaning
Terrador Investments Ltd. v. R., 99 DTC 5358, [1999] 3 CTC 520 (FCA) -- attach -- Interpretation/Definition Provisions
reasonable implication of deemed fiction of a dividend received
Survivance v. Canada, 2007 DTC 5096, 2006 FCA 129 -- attach -- Interpretation/Definition Provisions
deemed acquisition of control implied loss of control
Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345 -- attach -- Interpretation/Definition Provisions
related interpretation provision not referenced
OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260 -- attach -- Interpretation/Definition Provisions
deeming v. definition provisions
Canada v. Schafer, 2000 DTC 6542 (FCA) -- attach -- Interpretation/Definition Provisions
"deems" is irrebuttable
Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [at 3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 -- attach -- Interpretation/Definition Provisions
"deems" has several meanings
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