Simpsons-Sears Ltd. v. Provincial Secretary (N.B.) et al., 78 DTC 6242, [1978] 2 SCR 869, [1978] CTC 296 -- summary under Resolving Ambiguity

By services, 28 November, 2015

Ritchie, J. stated respecting the Excise Tax Act (Canada): "If the charging sections of the present statute are susceptible of alternative meanings, it will be seen that I prefer that which is more favourable to the appellant."

Topics and taglines
Topic
Statutory Interpretation - Resolving Ambiguity
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340396
Extra import data
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