Canada v. Tallon, 2015 DTC 5082 [at at 6023], 2015 FCA 156 -- summary under Consistency

By services, 28 November, 2015

Before finding that the textual meaning of "medical service" specified in s. 118.2(2)(a) should inform the meaning of that term in ss. 118.2(2)(g) and (h), Ryer JA stated (at para. 34):

A contextual interpretative approach favours a consistent interpretation of that term in each of those provisions. As noted by Fish J. in R. v. Clark, 2005 SCC 2, [2005] S.C.J. No. 4 at para. 51, "Parliament could not have intended that identical words should have different meanings in two consecutive and related provisions of the very same enactment."

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stipulation on "medical services" in one paragraph carried over to another paragraph in same subsection that did not include that stipulation
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