Harel v. Deputy Minister of Revenue (Quebec), 77 DTC 5438, [1977] CTC 441, [1978] 1 SCR 851 -- summary under Interpretation Bulletins, etc.

S.45 of the Income Tax Act (Quebec) was modeled on the corresponding provision in the federal Act, at a time when the administrative interpretation of the federal provision was known. In a situation such as this, the federal administrative interpretation "has real weight and, in case of doubt about the meaning of the legislation, becomes an important factor."