Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38,  2 S.C.R. 80
Brown J, for the majoirty, indicated that substantial deference should be given to the specialized expertise of the Canadian International Trade...
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|Tax Topics - Other Legislation/Constitution - Federal - Customs Tariff Act - Schedules - General Rules for the Interpretation of the Harmonized System - Rule 2 - Rule 2(b)||good must be described in headings - even if not ultimately included therein because of their composite nature — before Rule 2 can apply||783|
|Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions||an “includes” definition could reasonably be viewed as being limited by the listed items||208|