Words and Phrases - "consequence of"

In finding that the phrase “as a consequence of” in s. 161(7)(b)(iv) required a causal connection, Woods JA stated (at paras. 32-34):

[B]oth the English and French versions of the proviso imply a causal element. Beginning with the English, the phrase “as a consequence of” clearly imports a causal element.

Similarly, the French version has a causal element by virtue of the corresponding phrase “à la suite de laquelle”, which can be translated as “by reason of” (Le Petit Robert de la langue française (Paris: Dictionnaires Le Robert, 2022)). I note that the Tax Court found the French version to mean “following which”, a translation that lacks a clear causal connotation (Decision at para. 24). Although “following which” is an accepted translation in French dictionaries, the French phrase also has the broader meaning of “by reason of”, as mentioned.

The proper approach is to determine, if possible, a meaning which is shared between the English and French versions (R. v. S.A.C., 2008 SCC 47, [2008] 2 S.C.R. 675 at paras. 14-16). In the phrase at issue, the causal element reflects the shared meaning, and it is the meaning to be adopted.