What is the history of a sub-rule at paras 62-65 of the Income Tax Code?
British Columbia, Canada
The following excerpt is from Birkenhead v. Bemister, 2001 BCCA 178 (CanLII):
In the recent case of Roberge v. Huberman (1999), B.C.J. No. 695, Esson J.A. gave some history relating to this provision. He said this about the origins of the sub-rule at paras. 62-65:
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