shall

Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111 -- summary under Section 11

Full Title
Baron v. Canada, 93 DTC 5018, [1993] 1 S.C.R. 416, [1993] 1 CTC 111
Summary Under
Tax Topics - Statutory Interpretation - Interpretation Act - Section 11

In finding that the word "shall" in s. 231.3(3) was imperative, Sopinka J. stated (p. 5026):

"As this Court said in Re Manitoba Language Rights,

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Words and Phrases
shall

R. v. Adelman, 97 DTC 5529, [1998] 1 CTC 133 (FCA) -- summary under Regulation 4700

Full Title
R. v. Adelman, 97 DTC 5529, [1998] 1 CTC 133 (FCA)
Summary Under
Tax Topics - Income Tax Regulations - Regulation 4700

The Court affirmed the decision below that the word "shall" in the context of Regulation 4700 was imperative and that the failure of the taxpayer...

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Words and Phrases
shall

Re Hertel (1986), 37 DLR (4th) 706 (BCSC) -- summary under Subsection 231.3(6)

Full Title
Re Hertel (1986), 37 DLR (4th) 706 (BCSC)
Summary Under
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(6)

In light of the doctrine of separation of powers and the principle of the independence of the judiciary, it was appropriate to interpret the word...

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Words and Phrases
shall
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