Nova, an Alberta Corporation v. The Queen, 88 DTC 6386, [1988] 2 CTC 167 (FCA) -- summary under Ordinary Meaning

By services, 28 November, 2015

Urie, J.A. indicated that since the word "pipeline" is a word in fairly common usage, it should be construed in its popular sense, and that:

"I would have thought that ... construing it in its popular sense would mean that sense 'which people conversant with the subject matter with which the statute is dealing [in this case those utilizing the service of the pipeline for the transmission of, gas, oil, water or solids] would attribute to it' not the popular sense derived from the perception of the man in the street not conversant with either the user industries or pipelines."

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