Words and Phrases - "and"
Crawford v. The Queen, 2002 DTC 1883 (TCC) (Informal Procedure), aff'd sub nom. Renko
The taxpayers, who purchased their meals while operating ferries, but who returned to their homes each evening, were not entitled to the deduction, because they were required to make disbursements only for meals, and not for "meals and lodging". Bowie T.C.J. stated (at para. 11):
"The words 'and' in its plain meaning is clearly conjunctive. In cases of ambiguity it has been interpreted otherwise, in order to achieve the object of the legislation ... . The deduction for meals is not intended to be available to workers who return to their homes each night as a matter of course."
Radage v. The Queen, 96 DTC 1615 (TCC)
Before concluding that the severe intellectual limitations of the taxpayer's son rendered him incapable of performing such mental tasks as would enable him to function independently and with reasonable competence in everyday life, Bowman TCJ. found that the "and" in s. 118.4(1)(c)(ii) should be treated as disjunctive, and engaged in an extensive discussion of the meaning of the terms "thinking", "perceiving" and "remembering".
|Locations of other summaries||Wordcount|
|Tax Topics - Statutory Interpretation - Interpretation Act - Section 12||43|