What is the effect of strict construction in the construction of a taxation statute?

He continued in The Queen v. Golden, 1986 CanLII 50 (SCC), [1986] 1 S.C.R. 209; 65 N.R. 135; at p. 214: "... [I]n the construction of taxation statutes the law is not confined, to a literal and virtually meaningless interpretation of the Act where the words will support on a broader construction a conclusion which is workable and in harmony with the evident purposes of the Act in question. Strict construction in the historic sense no longer finds a place in the canons of interpretation applicable to taxation statutes in an era such as the present, where taxation serves many purposes in addition to the old and traditional object of raising the cost of government from a somewhat unenthusiastic public."