Canada v. Tallon, 2015 DTC 5082 [at at 6023], 2015 FCA 156 -- summary under Hansard, explanatory notes, etc.

By services, 28 November, 2015

Before concluding (at para. 43) that under a purposive interpretation of ss. 118.2(2)(g) and (h), "medical services" did not include "the salutary effects of the warm Thai and Indonesian climates," Ryer JA referred (at para. 40) with approval to the description in Tokarski, 2012 TC 115, of the stated purpose of these provisions in Hansard.

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Hansard referred to in purposive interpretation
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