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Punctuation

Table of Contents

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 "the presence or absence of punctuation, while not determinative in itself, can be an important interpretative aid ...".

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