Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128 -- summary under Legislative History

By services, 28 November, 2015

Comments made at the time of the enactment of the 1948 Act indicated that it was not intended to effect substantive tax reform. This, in turn, suggested that the addition in the definition of "property" of "a right of any kind whatsoever" did not introduce a departure from the previous meaning of the definition of property.

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Topic
Statutory Interpretation - Legislative History
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340277
Extra import data
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