St. Arnaud v. Canada, 2013 DTC 5074 [at at 5909], 2013 FCA 88 -- summary under Ordinary Meaning

By services, 28 November, 2015

Before rejecting a literal interpretation of ITA s. 146(9) advanced by the Crown, Sharlow JA stated (at para. 59):

[A] literal interpretation of a statute cannot be accepted without further examination. In interpreting any statutory provision, even one that appears to be clear on its face, it is necessary to consider its context and purpose by reading the provisions of the statute 'as a harmonious whole' (Canada Trustco....at para. 10).

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Statutory Interpretation - Ordinary Meaning
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context always considered
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