Re Hertel (1986), 37 DLR (4th) 706 (BCSC) -- summary under Subsection 231.3(6)

By services, 28 November, 2015

In light of the doctrine of separation of powers and the principle of the independence of the judiciary, it was appropriate to interpret the word "shall" to mean "may" so as to leave discretion in the court as to whether seized items can be retained by Revenue Canada.

Topics and taglines
Topic
Income Tax Act - s. 231.3(6)
Words and phrases
shall
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336717
Extra import data
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