How should a provision in the the Income Tax Act be interpreted, if the meaning is not clear?

Question

Accepted Answer

First consider the literal meaning of the words. Note must also be taken of the of the intention of the legislature. If there is more than one meaning, the  contra fiscum  rule is applied.

Answer

The intention of the legislator is the only applied principle (purposive interpretation).

Answer

The contra fiscum rule is applied first and thereafter the literal meaning.

Answer

The Act should not be interpreted; it is a set of rules that is not open for discussion.

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How should a provision in the the Income Tax Act be interpreted, if the meaning ...

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