What is the scope of the exemption in paragraph 4(3)(b) of the Regulations?
Canada (Federal), Canada
The following excerpt is from Navigation Madeleine Inc. v. Canada (Attorney General), 2005 FCA 10 (CanLII):
Accordingly, we must look at the actual wording of paragraph 4(3)(b) of the Regulations to determine the scope of the exemption. According to Driedger and Côté, the words used are to be given their ordinary and grammatical sense (see also Thompson v. Canada (Deputy Minister of Agriculture), 1992 CanLII 121 (SCC), [1992] 1 S.C.R. 385, paragraph 24).
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