Interpreting Commodity Tax Statutes |
 | This session reviews the principles that have been developed by the Courts to interpret tax legislation and how these principles have been applied to specific cases involving commodity tax issues such as the application of exemptions and other relieving provisions. The focus of the paper is on the “modern approach” of interpretation that is applied to tax statutes and the concepts of plain and ordinary meaning, context, scheme and purpose and the availability of the residual presumption in favour of the taxpayer. The session also addresses other principles that are applied to interpret undefined terms and how certain maxims of interpretation are used in specific situations (ejusdem generis, i.e. general words following specific words, and noscitur a sociis, i.e. associated terms). The use of CRA administrative policies as aids to interpretation and limitations on the restriction of statutory provisions by regulation are also discussed. |
2009 Commodity Tax Symposium, September 21-22, 2009, Ottawa, ON Audio synchronized to PowerPoint presentation: 30 slides, length 00:56:58 Technical Paper: 30 pages |
