The Queen v. Nowsco Well Service Ltd., 90 DTC 6312, [1990] 1 CTC 416 (FCA) -- summary under Resolving Ambiguity

By services, 28 November, 2015

Urie, J.A. interpreted s. 125.1(3)(a) in light of the principle that reasonable uncertainty resulting from lack of explicitness in the statute should be resolved in favour of the taxpayer.

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Topic
Statutory Interpretation - Resolving Ambiguity
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Drupal 7 entity type
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Drupal 7 entity ID
340417
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