Immunovaccine Technologies Inc. v. Canada, 2014 DTC 5119 [at at 7309], 2014 FCA 196, aff'g 2013 DTC 1101 [at 531], 2013 TCC 103 -- summary under Ejusdem Generis

The taxpayer unsuccessfully argued that the definition of "government assistance" in s. 127(9) did not cover amounts that the recipient was obligated to repay, even if those amounts were advanced on non-commercial terms. Boivin JA found that the ejusdem generis principle could not narrow the scope of the definition of "government assistance," because the enumerated forms of assistance were followed by the words "or any other form of assistance..." (para. 15). See full summary under s. 127(9).