in pari materia

The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001 -- summary under Similar Statutes/ in pari materia

Full Title
The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001
Summary Under
Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia
Customs Tariff legislation was in pari materia to the Excise Tax Act

After finding that marble slabs which were cut, reinforced and finished (through rough and fine polishing) were “goods produced or manufactured...

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Words and Phrases
produced
in pari materia

E.H. Price Ltd. v. The Queen, 83 DTC 5288, [1983] CTC 289 (FCA) -- summary under Similar Statutes/ in pari materia

Full Title
E.H. Price Ltd. v. The Queen, 83 DTC 5288, [1983] CTC 289 (FCA)
Summary Under
Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia
wide assortment of statutes not in pari materia

In connection with finding that a statement in the Excise Tax Act that taxes payable thereunder were recoverable "at any time" meant that no...

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Words and Phrases
in pari materia
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