Canada v. Castro, 2015 DTC 5113 [at at 6266], 2015 FCA 225, rev'g sub nom. David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117 -- summary under Section 16

By services, 28 November, 2015

In denying charitable credits for the cash contributions on the basis that inflated amounts shown on the receipts rendered them invalid under the applicable Regulations, Scott JA stated (at para. 79):.

It is a well-established principle that delegated legislation, such as the Regulations, is to be interpreted in accordance with the general principles of interpretation, in addition to being read in the context of its enabling Act.

See summary under Reg. 3501(6).

Topics and taglines
Topic
Statutory Interpretation - Interpretation Act - s. 16
Tagline
Regs read in context of enabling legislation
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340144
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