Cases
The Queen v. Ast Estate, 97 DTC 5197 (FCA)
In adopting an interpretation of s. 110.6(2.1) contained in the explanatory notes of the Department of Finance, Isaac C.J. stated (at p. 5201):
"Technical notes are widely accepted by the courts as aids to statutory interpretation. The interpretive weight of technical notes is particularly great where, at the time an amendment was before it, the legislature was aware of a particular administrative interpretation of the amendment, and nonetheless enacted it."