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Statutory Interpretation - 'Deeming'

. Canadian Imperial Bank of Commerce v. Canada

In Canadian Imperial Bank of Commerce v. Canada (Fed CA, 2023) the Federal Court of Appeal commented on statutory deeming provisions:
[39] In Novopharm Limited v. Her Majesty the Queen, 2003 D.T.C. 5195, this Court stated:
[13] ... A deeming provision is a statutory fiction that replaces or modifies reality; it cannot be ignored.



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Last modified: 05-05-23
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