What is the test for making water and sewer available to the land?

By reason that the City made water and sewer available to the land, normal city taxes became applicable to it subject to such of the conditions of Order No. 20027 relating to assessment and taxation, if any, as may be applicable to the case: Brook et al v. City of Calgary, The principles of construction stated in that decision are applicable to the matter in hand. The court there adopted the following passage from the judgment of Lord Davey in Canada Sugar Refining Co. v. The Queen (1898) A.C. 735 at page 741: Every clause of a statute should be construed with references to the context and other clauses in the Act, so as, as far as possible, to make a consistent enactment of the whole statute .…… relating to the subject-matter. and went on to say: This canon is as applicable to orders of the nature under consideration here as it is to statutes and other documents. In addition, assistance in coining to a proper interpretation may be gathered from the preamble of the order, which includes the following paragraph: "And it appearing that while there is a need for the annexation of the area and that it is particularly suitable for the purpose it is to be put, it will be some time before the entire area is fully developed and in the meantime the taxpayers of the undeveloped portion will not be receiving much more in the way of services from the city than they had been receiving from the municipal district."