Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213 -- summary under Expressio Unius est Exclusio Alterius

By services, 28 November, 2015

After referring to various provisions of the Act that established specific time limitations, the L'Heureux-Dubé J. went on to find that Regulation 1102(1)(c) should not be found to apply whenever a revenue-producing asset was held for only a few days:

"Had Parliament intended such time restrictions to apply to CCA, it would have said so - expressio unius est exclusio alterius."

Topics and taglines
Topic
Statutory Interpretation - Expressio Unius est Exclusio Alterius
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340062
Extra import data
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