OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260 -- summary under Interpretation/Definition Provisions

By services, 28 November, 2015

Before finding that s. 248(10) expanded the "common law" meaning of "series," Rothstein J.A. stated (at para. 33):

A deeming provision imports into a term a meaning that the term would not otherwise convey. It normally plays a function of enlargement.

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deeming v. definition provisions
d7 import status
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340264
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