Tremblay v. The Queen, 2009 DTC 1104, 2009 TCC 6 -- summary under Specific v. General Provisions

By services, 28 November, 2015

After noting that ss.84(2) and 85.1 were both contained in subdivision h of Division B of Part I of the Act, Favreau, J. found (at para. 12) that it was not possible to say that one provision was of general application and the other was more specific in its application, so that the latter took precedence.

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