The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116, [1993] 1 CTC 346 (FCA) -- summary under Expressio Unius est Exclusio Alterius

In finding that Parliament should not be taken to have intended that the words "trader or dealer" in s. 39(5)(a) should be restricted to those who are so licensed by regulatory authorities, Létourneau J.A. noted that he was following the rule of construction applied in R. v. Multiform Manufacturing Co., [1990] 2 SCR 624 where the Court "referred to the maxim expressio unius est exclusio alterius and ruled that the presence of a restriction in one paragraph reinforces the position that Parliament did not intend to restrict the scope of the other paragraphs in which the restriction did not appear" (p. 5118).