Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227 -- summary under Resolving Ambiguity

By services, 28 November, 2015

In finding that s. 39(4) elections that were made with late-filed returns were valid, Rothstein J.A. stated (at p. 5388):

"Where the Act prescribe sanctions for late filing, those sanctions will apply. Where it does not, the Court will not read into the Act sanctions that do not appear"

Topics and taglines
Topic
Statutory Interpretation - Resolving Ambiguity
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340442
Extra import data
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