Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 SCR 915 (SCC) -- summary under Ordinary Meaning

Major J. indicated (ca. para. 30) that in providing an incentive for equipment that was used in Canada primarily in the manufacturing or processing of goods "for sale or lease", "Parliament has chosen to use language that imports relatively fine private law distinctions", and that "the technical nature of the Act does not lend itself to broadening the principle of plain meaning to embrace popular meaning.