Plain meaning
An approach to statutory interpretation that reads legal text in light of its words, context, and purpose.
Also called
textual contextual purposive analysis
text context purpose
Key points
- Canadian courts generally read legislation using text, context, and purpose together.
- In tax cases, precise statutory text remains important, but context and purpose can shape the result.
- Purposive analysis is central in anti-avoidance cases, including GAAR disputes.
- The approach helps explain why courts may reject readings that are technically plausible but inconsistent with the provision's scheme.
Why it comes up
Tax cases often turn on how courts interpret detailed statutory wording and the purpose of the provision.