Canadian Occidental U.S. Petroleum Corp. v. The Queen, 2001 DTC 295 (TCC) -- summary under Hansard, explanatory notes, etc.

By services, 28 November, 2015

Before noting that a technical interpretation of the Department of National Revenue contained an interpretation of s.17(3) which he had rejected, Bowman A.C.J. stated (at p. 299):

"... departmental practice may be of assistance in resolving a doubt in favour of a taxpayer. There can be no justification for using it as a means of resolving a doubt in favour of the very department that formulated the practice."

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Statutory Interpretation - Hansard, explanatory notes, etc.
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