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Punctuation

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Cases

The Queen v. Eggert, 85 DTC 5522, [1985] 2 CTC 343 (FCTD)

The taxpayer's interpretation was rejected since it had the effect of repositioning a parenthesis in s. 6(1)(b)(vii).

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v)		29
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii)		32

See Also

Matthew v. The Queen, 97 DTC 1454 (TCC)

Before going on to refer to the absence of a comma in the relevant portion of s. 90(1)(a) of the Indian Act, Rip TCJ. stated (at p. 1457) that...

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Locations of other summaries		Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 90		81