Canadian Occidental U.S. Petroleum Corp. v. The Queen, 2001 DTC 295 (TCC) -- summary under Subsection 45(2)

By services, 28 November, 2015

After rejecting a submission that he should look to a subsequent version of s. 17 of the Act in light of s. 45 of the Interpretation Act, Bowman A.C.J. stated (at p. 299):

"Quite apart from section 45 of the Interpretation Act and the jurisprudence on the point, there are cogent reasons for not looking to subsequent legislation as an aid to interpretation. Different people looking at the same subsequent amendment could come to precisely the opposite conclusion about its effect."

Topics and taglines
Topic
Statutory Interpretation - Interpretation Act - s. 45(2)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340190
Extra import data
{
"field_legacy_header": "<strong><em>Canadian Occidental U.S. Petroleum Corp. v. The Queen</em></strong>, 2001 DTC 295, Docket: 2000-1232-IT-G (TCC)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}