Dangerfield v. Canada, 2004 DTC 6025, 2003 FCA 480 -- summary under Resolving Ambiguity

In rejecting a submission that in order for a child support order to establish a commencement day, all orders in the judgement were required to have the same date, Linden J.A. stated (at p. 6027) that "needlessly technical interpretation that deprives custodial parents of tax relief granted to them by Parliament is to be avoided".