Words and Phrases - "or"

The taxpayer and his wife lived in a Toronto home which was beneficially owned as to 3/8ths and 5/8ths by them, and the shul employing him as its principal rabbi, respectively. The shul issued him a T4 slip indicating a s.6(1)(a) benefit for each of 2014 and 2015 for their free occupancy of the 5/8ths of the home as $45,000, with the taxpayer claiming a matching deduction under s. 8(1)(c)(iii). Respecting the 3/8ths of the home, he claimed $39,460 under s. 8(1)(c)(iv) for each year.

The Minister’s disallowed the s. 8(1)(c)(iv) deduction on the basis that a deduction could not be claimed under both ss. 8(1)(c)(iii) and (iv). Before dismissing the taxpayer’s appeal, MacPhee J indicated (at para. 13) that “or” (used between ss. 8(1)(c)(iii) and (iv)) “in the ordinary sense is prima facie disjunctive” but “can also be conjunctive in limited circumstances”; that the comma placed before the “or” was indicative of the disjunctive sense of the word; that the French version used “soit,” "which roughly translates to ‘either, or’ in English” (para. 15), and thus (para. 16):

The ordinary definition, comma placement, and the French version of the provision show that the word “or” in subparagraph 8(1)(c)(iii) is disjunctive.

For completeness, MacPhee also reviewed the statutory context and purpose, finding inter alia (at paras. 25):

It is unlikely that Parliament intended for a person to avoid the limitations imposed by subparagraph 8(1)(c)(iv) by simply claiming amounts under both subparagraphs (iii) and (iv).