Words and Phrases - "less"
Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 257word "minus" used in its mathematical sense, and produced a negative amount
Prior to the introduction of s. 257, the word "minus" in what was then regulation 1207(2)(a)(ii) was held to have been used in its algebraic...