Qit-Fer et Titane Inc. v. The Queen, 92 DTC 6071, [1992] 1 CTC 39 (FCTD), aff'd on different grounds 96 DTC 6213 (FCA) -- summary under Interpretation/Definition Provisions

By services, 28 November, 2015

Rouleau J. applied the statement in Côté Interprétation des lois that:

"In reading a statute, one must also presume that each word, phrase, clause and subsection has been drafted deliberately in order to produce a particular result. The Legislature is sparing in its language: it does not speak in order to say nothing."

Topics and taglines
Topic
Statutory Interpretation - Interpretation/Definition Provisions
Tagline
presumption against redundancy
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340258
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