How have courts interpreted the interpretation of taxation statutes?

Nova Scotia, Canada


The following excerpt is from Romad Developments Ltd. v. Nova Scotia (Assessment), 2008 NSSC 260 (CanLII):

Any ambiguity as to whether taxation statutes are to be interpreted as all other statutes - that is, remedially or purposively, was resolved by Quebec v. Notre-Dame de Bonsecours.

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