In Grenon v. Canada (Fed CA, 2025) the Federal Court of Appeal considered statutory interpretation relating to commercial activities:
[189] The Supreme Court tells us it is both appropriate and consistent with the modern principle of statutory interpretation to reference the broader commercial law to give meaning to words and expressions that have well-defined meanings outside of the Income Tax Act: Will-Kare Paving & Contracting Ltd. v. Canada, 2000 SCC 36, [2000] 1 S.C.R. 915 at paras. 31-33; Canada (Deputy Minister of National Revenue) v. Mattel Canada Inc., 2001 SCC 36, [2001] 2 S.C.R. 100 at paras. 57-59.
The author has waived all copyright and related or neighboring rights to this Isthatlegal.ca webpage.