Words and Phrases - "shall"
Baron v. Canada, 93 DTC 5018, [1993] 1 S.C.R. 416, [1993] 1 CTC 111
In finding that the word "shall" in s. 231.3(3) was imperative, Sopinka J. stated (p. 5026):
Words and Phrases
shallLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | invalid removal of judicial discretion | 59 |
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 101 |
R. v. Adelman, 97 DTC 5529, [1998] 1 CTC 133 (FCA)
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...
Words and Phrases
shallRe Hertel (1986), 37 DLR (4th) 706 (BCSC)
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...
Words and Phrases
shall