Canada v. Schafer, 2000 DTC 6542 (FCA) -- summary under Resolving Ambiguity

By services, 28 November, 2015

After noting that s. 301(1.1) of the ETA clearly provided that the 90-day limitation period therein began to run from the date a notice of assessment was "sent", Isaac J.A. stated (at p. 6546):

"The language of subsection 301(1.1) is clear and unambiguous and must be applied regardless of its object and purpose."

Topics and taglines
Topic
Statutory Interpretation - Resolving Ambiguity
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340437
Extra import data
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