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Interpretation/Definition Provisions

Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD) -- attach -- Interpretation/Definition Provisions

"includes" does not subtract ordinary meaning
  • Read more about Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD) -- attach -- Interpretation/Definition Provisions

Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] SCR 499, [1958] CTC 222 -- attach -- Interpretation/Definition Provisions

narrow construction of statutory fiction
  • Read more about Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] SCR 499, [1958] CTC 222 -- attach -- Interpretation/Definition Provisions

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