Simon's Legal Resources

(Ontario/Canada)

EVIDENCE | ADMINISTRATIVE LAW | SPPA / Fairness (Administrative)
SMALL CLAIMS / CIVIL LITIGATION / CIVIL APPEALS / JUDICIAL REVIEW / Something Big

Home / About / Democracy, Law and Duty / Testimonials / Conditions of Use

Help Isthatlegal Grow


TOPICS

(What's a Topic?)


Statutory Interpretation - Commercial Activities

. Grenon v. Canada

In Grenon v. Canada (Fed CA, 2025) the Federal Court of Appeal considered statutory interpretation relating to commercial activities:
[189] The Supreme Court tells us it is both appropriate and consistent with the modern principle of statutory interpretation to reference the broader commercial law to give meaning to words and expressions that have well-defined meanings outside of the Income Tax Act: Will-Kare Paving & Contracting Ltd. v. Canada, 2000 SCC 36, [2000] 1 S.C.R. 915 at paras. 31-33; Canada (Deputy Minister of National Revenue) v. Mattel Canada Inc., 2001 SCC 36, [2001] 2 S.C.R. 100 at paras. 57-59.



CC0

Unless authorship is otherwise stated or obvious from the context, all
written materials in this website were created by Simon Shields, who
waives all of his copyright and related or neighboring rights to this
Isthatlegal.ca webpage. Note in particular that this waiver only applies to
Simon's material, as copyright in statutory/regulatory materials and
case extracts were never his to give away.




Last modified: 09-07-25
By: admin