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

By services, 28 November, 2015

At 5072:

"In the context of s. 20(5), the definitions of 'disposition of property' and 'proceeds of disposition' cannot be said to be exhaustive; these expressions must bear both their normal meaning and their statutory meaning; it would be wrong to restrict the former because of the latter."

Topics and taglines
Topic
Statutory Interpretation - Interpretation/Definition Provisions
Tagline
detailed definition not presumed exhaustive
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340251
Extra import data
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