Longley v. Minister of National Revenue, 99 DTC 5549, [1999] 4 CTC 108 (B.C.S.C.) -- summary under Hansard, explanatory notes, etc.

By services, 28 November, 2015

After referring to the statement in Finlay v. Minister of Finance, [1993] 1 SCR 1080, at 1111 that legislative "debates may nevertheless serve to confirm the appropriateness of a particular statutory interpretation", Quijano J. determined, upon examining the House of Commons debates, that the purpose of s.127(3) "was to make public the sources of funding of political parties and to encourage more participation of small donors in those parties".

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