Roadburg v. The Queen in Right of British Columbia, [1980] 6 W.W.R. 385 (BCCA) -- summary under Similar Statutes/ in pari materia

S.37 of the Corporation Capital Tax Act (B.C.) was interpreted in light of the context of similar or identical provisions appearing in the Logging Tax Act (B.C.), the Mining Tax Act (B.C.), the Mineral Resource Tax Act (B.C.), the Insurance Premiums Tax Act (B.C.), the Mineral Land Tax Act (B.C.), the Taxation Act (B.C.) and predecessor statutes. It accordingly was found that the word "imposed" in s. 37 had the meaning that it had in the comparable provisions of the other statutes.