Bowman A.C.J. applied a statement in Maxwell on The Interpretation of Status, 12th Edition, that "the word in respect of which 'includes' is used bears both its extended statutory meaning and 'its ordinary, popular and natural sense whenever that would be applicable" in interpreting the 'includes' definition of "personal-use property" in s. 54 of the Act.
Topics and taglines
Tagline
"includes" is expansive
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340267
Extra import data
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"field_legacy_header": "<strong><em>Klotz v. The Queen</em></strong>, 2004 DTC 2236, 2004 TCC 147, affirmed 2005 DTC 5279, 2005 FCA 158 <strong>[\"includes\" is expansive]</strong>",
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