Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345 -- summary under Interpretation Bulletins, etc.

By services, 28 November, 2015

Before going on to find that the interpretation of s. 128(2)(d) of the Act was not subject to any ambiguity and that a CRA directive should be disregarded, Trudel J.A. stated (at para 49) that "administrative policies and interpretation are not conclusive: at most they have a certain value".

Topics and taglines
Topic
Statutory Interpretation - Interpretation Bulletins, etc.
Tagline
CRA positions not conclusive
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340231
Extra import data
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