INTERPRETATION ACT - FRIEND & FOE?
FCA RULING CONFIRMS INTERPRETATION ACT CUTS BOTH WAYS FOR TIME DEADLINES
A recent decision of the Federal Court of Appeal, Canada v. Csak, 2025 FCA 60, underscores that the federal Interpretation Act (the “Act”) rules concerning the computation of time for deadlines are complicated, and can both help and harm taxpayers depending on the circumstances.
Taxpayers will need legal advice to determine how the Act’s computation of time rules intersect with various deadlines under the Excise Tax Act (“ETA”) and other federal legislation. How that intersection plays out may impact taxpayers’ rights.
Tagged in:
Computation of Time Rules
Excise Tax Act
Interpretation Act
Reassessment Period
Transfer Assessments
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