Landry v. R., 98 DTC 1416, [1998] 2 C.T.C. 2712 (TCC) -- summary under Expressio Unius est Exclusio Alterius

By services, 28 November, 2015

In finding that a lump sum payment received by the taxpayer from a disability insurer following her termination of employment was not taxable, Bowman TCJ. stated (at p. 1418):

"Paragraph 6(1)(a) is a general provision and it is not intended to fill in all the gaps left by paragraph 6(1)(f) - expressio unius est exclusio alterius."

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Statutory Interpretation - Expressio Unius est Exclusio Alterius
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Node
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340067
Extra import data
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