FLSmidth Ltd. v. The Queen, 2012 DTC 1052 [at at 2745], 2012 TCC 3, aff'd 2013 DTC 5118 [at 6147], 2013 FCA 160 -- summary under Interpretation Bulletins, etc.

By services, 28 November, 2015

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.

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