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...
Locations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Ordinary Meaning | 59 | |
Tax Topics - Statutory Interpretation - Resolving Ambiguity | 69 |