Holiday Luggage Mfg. Co. Inc. v. The Queen, 86 DTC 6601, [1987] 1 CTC 23 (FCTD) -- summary under Subsection 15(2)

Joyal, J. stated "that statutory definitions of terms contained in Part XVII - Interpretation of the Income Tax Act may be far from conclusive when applied to the same term found or used elsewhere in an excessively long and complex piece of legislation," and held that "corporation" in s. 256 did not include an off-shore corporation, notwithstanding the definition of "corporation" in s. 248(1).