A provision providing that the Minister of Revenue "may" refund overpayments of taxes, was amended to read that taxes that have been overpaid "shall" be refunded if certain conditions are met. The Court derived assistance from this change in rejecting an argument that the word "may" in the pre-amendment provision should be interpreted to mean "shall".
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340173
Extra import data
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"field_legacy_header": "<strong><em>Falconbridge Nickel Mines Ltd. v. Min. of Rev. (Ont.)</em></strong>, [1981] CTC 120 (Ont.C.A.)",
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