Nitrochem Inc. v. Dep. Min. of Nat. Rev. for Customs and Excise, [1984] CTC 608 (FCA) -- summary under Section 13

A device for spreading inorganic fertilizers on lawns was held to be a "manure spreader" (a term which arguably referred only to a spreader of animal wastes) in light of the phrase "distributeurs d'engrais", appearing in the French text, which included inorganic fertilizers. MacGuigan J. stated: "With respect to the reconciliation of English and French texts, a judge's responsibility is not to seek some primary instance of ordinary usage in one language to which the meaning in the other language must be made to conform, but rather to try to grasp the whole meaning in both languages".