Subtopics
Cases
Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38, [2016] 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 |