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Interpretation of statute


About This Course

1. Interpretation of statute is an important aspect of legal studies and practice. Statutes, or laws enacted by the legislative body, provide the framework for legal actions and decision-making in various fields, ranging from criminal law to business law. The course on interpretation of statute is particularly important for the Income Tax Act, which is a complex and constantly evolving law. Effective interpretation of the Income Tax Act requires a thorough understanding of the principles of statutory interpretation, as well as the ability to analyze and apply legal precedents and case law to specific situations. For example, when interpreting the Income Tax Act, it is important to consider the context in which a particular provision was enacted, as well as any relevant legislative history and policy objectives.

2. Moreover, the Income Tax Act is subject to frequent amendments and updates, making it essential for learners to stay up-to-date with changes in the law and their implications for tax compliance. The course on "Interpretation of Statute" is designed to equip learners with the skills and knowledge necessary to interpret statutes in a rigorous and effective manner. The course typically covers a range of topics, including the principles of statutory interpretation, the role of context in interpreting statutes, the use of extrinsic materials in statutory interpretation, and the different approaches to interpreting statutes, such as the literal approach, the purposive approach, and the contextual approach.