Thyssen Canada Ltd. v. The Queen, 84 DTC 6539, [1984] CTC 600 (FCTD), rev'd 87 DTC 5038, [1987] 1CTC 112 (FCA) -- summary under Resolving Ambiguity

By services, 28 November, 2015

In allowing the taxpayer's appeal, the Court interpreted s. 18(4) in light of its underlying objective. An argument, that since the taxpayer was seeking a deduction from its income then s. 18(4) should be strictly constructed, was rejected.

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Topic
Statutory Interpretation - Resolving Ambiguity
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340401
Extra import data
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