Erb v. The Queen, 2000 DTC 1401 (TCC) -- summary under Specific v. General Provisions

Bowman TCJ. found that if s. 15(2) otherwise would have applied to alleged indebtedness owing by a partnership to the taxpayer, the more specific provisions of the Act dealing with withdrawals from a partnership (which he described at p. 1412 as "a specific and complete code on one relatively narrow aspect of the fiscal consequences of being a partner") would override s. 15(2) so that it would not apply.