Legal Wit — The Cupboard is Bare

Legal Wit — The Cupboard is Bare
From there to here, from here to there, funny things are everywhere!1

This case requires the court to determine the meaning of the word "from" as used in s.92(5.3)(d) of the Taxation Act, 2007, S.O. 2007, c.11, Schedule A. The section has never been subject to judicial consideration. There are no references to the section in Hansard or budget commentary preceding its enactment. When you have to quote [Dr. Seuss] for a pithy opening, you know the legal cupboard is bare.
Rookie Blue Two Inc. v. R. |
2015 CarswellOnt 3210 |
Ontario Superior Court of Justice
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