Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure) -- summary under Hansard, explanatory notes, etc.

By services, 28 November, 2015

Before going on to indicate that the practice of referring to Department Finance Notes appear to be "fairly well entrenched", Bowman A.C.J. stated (at p. 3270):

"It does not seem appropriate to resolve ambiguities in the statutory language by having recourse to notes written by unnamed officials in the Department of Finance explaining what the Department of Finance thought it was achieving, or what it hoped to achieve."

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