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

By services, 28 November, 2015

Before going on to find that a charging provision in the Succession Duty Act (BC) in substance imposed tax on resident beneficiaries rather than property, Dickson J. stated (at p. 350):

"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."

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Topic
Statutory Interpretation - Drafting Style
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340041
Extra import data
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