Friesen v. Canada, 95 DTC 5551, [1995] 3 SCR 103 -- summary under Inserting Words

By services, 28 November, 2015

After characterizing the Crown's proposed interpretation of the definition of "inventory" in s. 248(1) of the Act as a request to treat the definition as if it contained additional words, Major J. stated (at para. 27):

"It is a basic principle of statutory interpretation that the Court should not accept an interpretation which requires the insertion of extra wording where there is another acceptable interpretation which does not require any additional wording. Reading extra words into a statutory definition is even less acceptable when the phrases which must be read in appear in several other definitions in the same statute."

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interpretation should not effectively add words
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