Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [at 3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 -- summary under Interpretation/Definition Provisions

Jorré J found that 18^th or 19^th century violins purchased by the taxpayer were caught by the description "antique furniture, or any other antique object" in Reg. 1102(1)(e)(iv). The taxpayer submitted that the words "shall be deemed" at the outset of Reg. 1102(1) indicated that the subsection created a set of legal fictions, and therefore each deemed exception to depreciable property should be construed narrowly. However, the word "deemed" had several meanings in statutory drafting, and not all of them create legal fictions - in this case, the word was used to establish a rule excluding certain things from the term "depreciable property" (para. 36).