THE CONSTRUCTION OF TAXING STATUTES

Abstract

In the case of Cox v. Rabbits there is a frequently-quoted canon relating to the construction of taxing statutes; in this article the author discusses the various interpretations of this passage. First, the author examines the interpretation of the passage as meaning that a tax must be imposed in clear and unambiguous language, and that there may not be an equitable construction of a taxing statute. He then examines the interpretation suggesting that the onus is on the Crown to show that the persons sought to be taxed fall clearly within the operation of the taxing Act, or that the benefit of the doubt should be given to the taxpayer. Next, the author examines the principle of strict construction in relation to a taxing statute, as well as in relation to its role in the case of Attorney-General v. Carleton Bank. He concludes his article by suggesting that the principle of strict construction is now embedded in the law of statutory interpretation, and briefly summarizes the discussion.