Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175 -- summary under Resolving Ambiguity

By services, 28 November, 2015

Wilson J. stated respecting the statements of Estey J. in Johns-Manville that "although Estey J. was referring to ambiguity within a single statute, I believe these principles are not inappropriate to a case like the present in which the ambiguity stems from the interplay of a provincial Regulation and federal administrative practice."

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