The “modern principle” is the official approach to statutory interpretation in Canada, which focuses on the language of a statutory provision in light of its purpose, intent and context. This title is a must-have resource for anyone seeking to gain insight into statutory interpretation in Canada. Formerly published as The Fundamentals of Statutory Interpretation.
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Combining the best features of a textbook and a casebook, this book provides readers with a comprehensive analysis of statutory provisions and judicial decisions governing the taxation of partnerships and their members and corporations and shareholders.
**The CEI Student E-Book version is to be purchased by academia only**
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This text is unique among works on legal writing in its focus on judgments. While it offers guidance directly to adjudicators, it can also provide helpful insights to lawyers submitting written materials to the court.