The Court of Appeal applied (at para. 34) "the principle of the presumption of coherence between statutes" in finding that the due diligence defences under s. 227.1(3) of the Income Tax Act and s. 323(3) of the Excise Tax Act held a director to the same standard.
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Tagline
presumption of coherence
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340330
Extra import data
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"field_legacy_header": "<strong><em>The Queen v. Buckingham</em></strong>, 2011 DTC 5078 [at 5810], 2011 FCA 142 <strong>[presumption of coherence]</strong>",
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