AEL Microtel Ltd. v. The Queen, 84 DTC 6374,  CTC 387 (FCTD), rev'd 86 DTC 6348,  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 object. The title serves the like purpose of a preamble. They are a key to open the minds of the makers of the Act and the mischiefs they intend to redress."
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 127 - Subsection 127(5)||65|
|Tax Topics - Statutory Interpretation - Comparison of Provisions||70|