OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260 -- summary under Interpretation Bulletins, etc.

By services, 28 November, 2015

In light of a statement made in the Canadian Tax Journal by the Senior Assistant Deputy Minister of Finance which referred to the Furniss v. Dawson, Rothstein J.A. stated (at p. 5479) that:

"I think it may reasonably be inferred that Parliament in enacting paragraph 245(3)(b), adopted the approach to a 'series of transactions' developed by the House of Lords."

Topics and taglines
Topic
Statutory Interpretation - Interpretation Bulletins, etc.
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340226
Extra import data
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