Minister of National Revenue v. Trans-Canada Investment Corporation Ltd., 55 DTC 1191, [1955] CTC 275, [1956] SCR 49 -- summary under Expressio Unius est Exclusio Alterius

By services, 28 November, 2015

"[T]he rule expressio unius est exclusio alterius must be applied with caution in construing a statute. To apply it in this case would, in my opinion, defeat the intention of Parliament." (p. 1199)

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