Canada v. Whitney, 2002 DTC 7145, 2002 FCA 266 -- summary under Interpretation Bulletins, etc.

By services, 28 November, 2015

After noting that the ambiguity which the Tax Court judge had found in s. 56(1)(v) was based entirely on Interpretation Bulletin IT-220R2, Noël J.A. stated (at p. 7147) that "the Act itself reflects no such ambiguity and the Bulletin, being a non-statutory document, cannot create an ambiguity where none exists in the relevant provisions of the Act."

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Topic
Statutory Interpretation - Interpretation Bulletins, etc.
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340228
Extra import data
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