It was stated that the strict construction rule (as formulated by Estey, J.), "is rooted in the simple line of reasoning that Parliament, in determining the procedure for recovering the cost of government from the community, must have intended to recover from a particular taxpayer his share of that cost only where the taxing statute clearly defines that share."
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340397
Extra import data
{
"field_legacy_header": "<strong><em>The Great Atlantic and Pacific Tea Co. Ltd. v. The Queen</em></strong>, 79 DTC 5401, [1979] CTC 509, [1980] 1 SCR 670",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>The Great Atlantic and Pacific Tea Co. Ltd. v. The Queen</em></strong>, 79 DTC 5401, [1979] CTC 509, [1980] 1 SCR 670",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}