After referring to two CRA technical interpretations, Paris J. stated (at para. 44, and before citing Nowegijick):
While these interpretations are not binding, they can be taken into account in cases of doubt.
After referring to two CRA technical interpretations, Paris J. stated (at para. 44, and before citing Nowegijick):
While these interpretations are not binding, they can be taken into account in cases of doubt.