Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128 -- summary under Other/Conflicting Statutes

By services, 28 November, 2015

Before indicating that she chose not to rely on foreign cases cited to her, Sharlow J.A. stated:

"It is always interesting to learn how other countries approach the tax problems that may arise in any country. However, statutory context is inevitably somewhat different. For that reason, it is in my view preferable not to place too much reliance on foreign cases without reasonable assurance that all statutory distinctions are well understood."

Topics and taglines
Topic
Statutory Interpretation - Other/Conflicting Statutes
Tagline
foreign statutory context different
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340329
Extra import data
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