Words and Phrases - "shall"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Baron v. Canada, 93 DTC 5018, [1993] 1 S.C.R. 416, [1993] 1 CTC 111

Summary Under
Tax Topics - Statutory Interpretation - Interpretation Act - Section 11

In finding that the word "shall" in s. 231.3(3) was imperative, Sopinka J. stated (p. 5026):

"As this Court said in Re Manitoba Language Rights,

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
shall

R. v. Adelman, 97 DTC 5529, [1998] 1 CTC 133 (FCA)

Summary Under
Tax Topics - Income Tax Regulations - Regulation 4700

The Court affirmed the decision below that the word "shall" in the context of Regulation 4700 was imperative and that the failure of the taxpayer...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
shall

Re Hertel (1986), 37 DLR (4th) 706 (BCSC)

Summary Under
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(6)

In light of the doctrine of separation of powers and the principle of the independence of the judiciary, it was appropriate to interpret the word...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
shall