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