In responding to the taxpayer's submission that "the use of the word 'encore' in conjunction with 'ou' in paragraph 20(1)(gg), where the English uses only the word 'or' indicates that the entire clause which follows is separate from the preceding clause", Linden J.A. stated (at p. 6012):
"The word 'encore' seems to be more accurately interpreted as a linguistic flourish which allows the drafters to join the two clauses together more smoothly. It is a matter of esthetics not one affecting the meaning of the provision."