Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213 -- summary under Section 16

By services, 28 November, 2015

L'Heureux-Dubé J. stated (at p. 5368) that reading s. 20(1)(a) "without considering the regulations would not be in accordance with appropriate principles of statutory interpretation".

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