Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 SCR 466, [1980] CTC 338 -- summary under Absurdities

By services, 28 November, 2015

The phrase "in respect of" in a section was given the meaning "with reference to", "in order to give sense and purpose to the section and avoid incongruous results ... . The fact that the Legislation chose to proceed by piecemeal amendments, resulting in an inelegant jumble of tax bases and internal inconsistencies, is no reason to frustrate the obvious intention of the Legislature"

Topics and taglines
Topic
Statutory Interpretation - Absurdities
Words and phrases
in respect of
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340004
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Ellett\"></a>Attorney General of British Columbia v. Ellett Estate</em></strong>, [1980] 2 SCR 466, [1980] CTC 338",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}