Hillis v. Canada (Attorney General), 2015 FC 1082 -- summary under Hansard, explanatory notes, etc.

By services, 28 November, 2015

After noting that the American authorities had been particularly concerned about tax evasion in seeking FATCA agreements, Martineau J stated (at para. 50):

Nevertheless, a statute should not be interpreted by politicians' statements used to rally public opinion, but rather by its object and the words used by the legislator.

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regard to object rather than political statements
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Drupal 7 entity ID
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