Subsection 221(2)
See Also
Omstead v. MNR, 91 DTC 1244, [1991] 2 CTC 2615 (TCC)
Ss.9(1) of the Statutory Instruments Act and 6(1) of the Interpretation Act were found not to apply in light of Regulation 221(2).
Ss.9(1) of the Statutory Instruments Act and 6(1) of the Interpretation Act were found not to apply in light of Regulation 221(2).