The Queen in Right of Canada v. Government of Manitoba, 85 DTC 5588, [1986] 1 CTC 16 (FCTD) -- summary under Section 13

Joyal, J. stated: "Although a good argument may be made that the French text [of s. 44(2)(c) of the Excise Tax Act] has a disjunctive character, I am of the opinion it should not be followed. The comma appears to me to be merely a desire in the French text to be faithful to the English text, a text which, as is obvious, is not representative of clear and lucid draftsmanship."