Canada (National Revenue) v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346 -- summary under Headings

By services, 28 November, 2015

Before referring to the fact that s. 231.2(1) appeared under Part XV of the Act respecting "Administration and Enforcement" under the heading "General", Trudel J.A. stated (at para. 39) that "Headings may help to situate a provision within the general structure of the statute and determine the intention of Parliament".

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