MacKay v. Canada, 2015 FCA 94, aff'g 2014 DTC 1059 [at 2959], 2014 TCC 33 -- summary under Ordinary Meaning

By services, 28 November, 2015

In rejecting a submission based on the harshness of s. 34.1 in the taxpayer's circumstances, Woods J noted that the allegedly harsh effect reversed in the following year – and in any event "it is well established that this Court cannot grant relief on grounds only that the result is harsh: Lans v The Queen, 2011 FCA 290."

Ryer JA added (at FCA para. 3, quoting Chaya, 2004 327 at para. 4): "The Court must take the statute as it finds it."

Topics and taglines
Topic
Statutory Interpretation - Ordinary Meaning
Tagline
no relief for "harsh" (timing difference) consequences
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340321
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