The statement in s. 6(2)(d) of the Act, that "for the purposes of this subsection, it shall be assumed, unless the taxpayer establishes otherwise in the prescribed form, that the aggregate number of kilometres referred to in subparagraph (c)(i)" was not less than 1,000 km. per month, was mandatory given jurisprudence on the meaning of the word "shall".
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340121
Extra import data
{
"field_legacy_header": "<strong><em>Meuse v. The Queen</em></strong>, 94 DTC 6640 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>Meuse v. The Queen</em></strong>, 94 DTC 6640 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}