Parker Brothers Textile Mills Limited v. The Queen, 2007 DTC 610, 2007 TCC 74 -- summary under Interpretation Bulletins, etc.

By services, 28 November, 2015

After noting that IT-350R indicated that the deduction under s. 20(1)(dd) was available to a person who would be a potential tenant of premises at an investigated site, Hershfield J. stated (at para. 34):

"Where there is doubt as to the construction of a provision, an administrative position favouring the taxpayer should be applied."

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Topic
Statutory Interpretation - Interpretation Bulletins, etc.
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Drupal 7 entity type
Node
Drupal 7 entity ID
340244
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