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AEL Microtel Ltd. v. The Queen, 84 DTC 6374, [1984] CTC 387 (FCTD), rev'd 86 DTC 6348, [1986] 2CTC 108 (FCA)

The long title of a statute "may be looked at in order to remove any ambiguity in the words of the statute and ... to ascertain its scope and...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(5)		65
Tax Topics - Statutory Interpretation - Comparison of Provisions		70