Canada v. Construction Bérou Inc., 99 D.T.C 5869 (FCA) -- summary under Provincial Law

By services, 28 November, 2015

Létourneau J.A. found (at p. 5870) that s. 248(3) of the Act reflected an:

"attempt by Parliament to harmonize the two [common law and civil] systems with a view to providing fair and equal treatment to all Canadian taxpayers ... . Hence, the necessity for a judicial interpretation which allows for the implementation of this legislative intent."

Topics and taglines
Topic
Statutory Interpretation - Provincial Law
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340357
Extra import data
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