Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] SCR 499, [1958] CTC 222 -- summary under Interpretation/Definition Provisions

By services, 28 November, 2015

In considering what scope should be given to what then was s. 36 of The Wills Act (Ontario), Judson J. stated (p. 1167):

"The fiction should not be pushed beyond its purpose. There is the high authority of Lord Mansfield in Morris v. Pugh et al., (1761) 3 Burr. 1241 at 1243, 97 E.R. 811, for caution of this kind."

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Topic
Statutory Interpretation - Interpretation/Definition Provisions
Tagline
narrow construction of statutory fiction
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340249
Extra import data
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