Statutory Interpretation
Presented by the Taxation Law Section
Co-Chairs: Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP
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Non-members: $175
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Statutory Interpretation
This session offers an introduction to the art of statutory interpretation. We will discuss the challenge of interpreting words, explore the evolution of theories of statutory interpretation in tax law, frame the interpretive approaches adopted by courts (especially the Supreme Court of Canada) in tax, and highlight some common cannons of statutory interpretation.
Speaker
Kimberley Brooks, Dalhousie University