Canadian Marconi v. R., 86 DTC 6526, [1986] 2 CTC 465, [1986] 2 SCR 522 -- summary under Resolving Ambiguity

By services, 28 November, 2015

Wilson, J. stated that if Parliament is to restrict the meaning of the phrase "active business" to a manufacturing or processing business, "it must express itself clearly to that effect." The taxpayer accordingly was able to include interest income in its computation of the manufacturing and processing deduction.

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Topic
Statutory Interpretation - Resolving Ambiguity
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340411
Extra import data
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