Subject: Subsections 118.5(1) and 118.9(1) of the Income Tax Act
This is in reply to your memorandum dated September 5, 1990 requesting an interpretation of the word "courses" as used in the above-noted references to the Act.
We agree with your interpretation that the word "courses" includes a singular course. The Interpretation Act, applicable to all Acts of Parliament, states that words in the singular include the plural, and words in the plural include the singular.
A current organization chart for Rulings is enclosed for you.
B W. Dath Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch