What is the meaning of the phrase "in respect" in the Income Tax Act?
Canada (Federal), Canada
The following excerpt is from Wrightson v. The Queen, 2005 TCC 2 (CanLII):
The phrase "in respect of" is a commonly-used phrase in the Income Tax Act. The courts have given it a very broad interpretation as evidenced by the following statement by Mr. Justice Major in The Queen v. Markevich, 2003 D.T.C. 5185 (S.C.C.): The words "in respect of" have been held by this Court to be words of the broadest scope that convey some link between two subject matters.
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