“casus omissus”

The court interprets the law as it is and cannot legislate by adding or subtracting from a statutory provision. Legislative casus omissus cannot be supplied by the judicial interpretative process, as it is for the Legislature to amend the law.

The strict rule of construction applies only to taxing provisions that create a charge for tax liability. It does not apply to machinery provisions that facilitate the assessment, collection, and recovery of tax.

When a statutory provision is unambiguous and capable of only one meaning, it must be given effect in its own terms, and nothing should be added to or taken away from the plain language of the Act by way of interpretation.

A casus omissus (an omission that should have been included) should not be readily inferred when interpreting a provision of the Income Tax Act.

Courts interpret the law as it stands and cannot legislate. If a law is misused or subject to abuse, it is for the legislature to amend it, not the judiciary to supply a casus omissus.