Does the word “deemed” have any conclusive meaning?

48 So, too, in St. Peter’s Evangelical Lutheran Church v. Ottawa, 1982 CanLII 60 (SCC), [1982] 2 S.C.R. 616 at 629, McIntyre J., for the majority, recognized “that the words ‘deemed’ or ‘deeming’ do not always import a conclusive deeming into a statutory scheme. The word must be construed in the entire context of the statute concerned.” In that particular case, the majority gave the deeming provision a conclusive meaning, but Estey J., in dissent, would have given it only prima facie effect.