The Queen v. Tsiaprailis, 2003 DTC 5246 (FCA), aff'd 2005 DTC 5119, 2005 SCC 8 -- summary under Specific v. General Provisions

By services, 28 November, 2015

The Court adopted the position of the trial Judge that to the extent that amounts paid to the taxpayer were exempted under s. 6(1)(f), they could not be included in her income under s. 6(1)(a), which was a section of more general application.

Topics and taglines
Topic
Statutory Interpretation - Specific v. General Provisions
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340499
Extra import data
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