Headings

Stratas JA was assisted in his conclusions that s. 95(6)(b) was not intended to deal with generalized tax avoidance by its location in the Act, stating (at para. 54):

Another contextual factor is the architecture of the Act. Paragraph 95(6)(b) appears in subdivision i ("Shareholders of Corporations Not Resident in Canada") of Division B ("Computation of Income") of Part I of the Act. When paragraph 95(6)(b) is triggered, it affects whether a particular share acquisition or disposition should be considered when computing income. It is not in a more general part of the Act such as Part XVI ("Tax Avoidance"). In the absence of specific wording suggesting otherwise, this supports the conclusion that paragraph 95(6)(b) addresses concerns about acquisitions or dispositions of "shares of corporations not resident in Canada," not other transactions or more general tax avoidance concerns.

Before referring to the fact that s. 231.2(1) appeared under Part XV of the Act respecting "Administration and Enforcement" under the heading "General", Trudel J.A. stated (at para. 39) that "Headings may help to situate a provision within the general structure of the statute and determine the intention of Parliament".

"[T]itles, unlike marginal notes, are an integral part of the Act; see Elmer Driedger, The Composition of Legislation (1957), at p. 103."

"The heading indicates the general object of the provisions following and the heading may be referred to in order to determine the sense of a section under that heading."