The Queen v. Cie Imm. BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865 -- summary under Section 13

By services, 28 November, 2015

S.8 of the Official Languages Act did not overrule the basic rule of statutory construction that every clause of a statute should be construed in light of its statutory context. The meaning of the expression "disposed of" as found in Regulation 1100(2) was construed in light of all the capital cost allowance provisions of the Act and Regulations, and was not controlled by the narrow meaning of "alienes".

Various provisions were identified where the French text was "inapt", when compared with the English text.

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