Words and Phrases - "entretenir"
Brandon (City) v. Canada, 2010 FCA 244
In addressing the interpretation of ETA Sched. V, Pt. VI, s. 22, which exempted “A supply of a service, made by a municipality … of ... installing, repairing, maintaining or interrupting the operation of a water distribution, sewerage or drainage system,” Pelletier JA first noted (at para. 39) that “no matter how one reads the sentence, it is ungrammatical and ambiguous,” but then stated (at paras. 41, 44-45):
It is clear from the French version that the service supplied by the municipality is that of installing, repairing or maintaining a water distribution network or a sewer or drainage system, or interrupting the operation of such a network or system. Maintaining refers to the network or system and not to the operation of such a network or system.
The primary sense of the verb [“entrenir”] is sufficiently broad to include and, in my view, does include, the operation of a thing or a system. …
As for the meaning of the verbs “to maintain” and “entretenir”, there is an overlap between the two versions, with the French verb emphasizing a meaning which is present in English, though not as the primary meaning. The overlapping meaning is the shared meaning. As a result, I would conclude, as did the Tax Court Judge, that section 22 is broad enough to include the “operation” of the wastewater disposal facility by the City.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 | s. 21 inapplicable because private company was not contractually obligated to provide its wastewater to the City plant | 304 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22 | s. 22 extended to operation of a wastewater facility by City for private company | 263 |