Imperial Oil Ltd. v. Canada, 2004 DTC 6702, 2004 FCA 361, rev'd 2006 SCC 46
LeBel J. stated (at para. 57):
"The Minister has even sought support for his position in the marginal notes, which refer to a 'discount'. Although marginal notes are not entirely devoid of usefulness, their value is limited for a court that must address a serious problem of statutory interpretation."