Doubts are resolved in favour of the class of persons for whose benefit the statute is enacted. Fast and free shipping free returns cash on delivery available on eligible purchase. 3.0 Cardinal Rules for Interpretation of taxing Statutes: 3.1 Rule of literal interpretation – This is the most widely used Rule of Interpretation in taxing statutes. Buy Cardinal Rules of Legal Interpretation by Anonymous online on Amazon.ae at best prices. On the other hand penal and taxing statutes and statutes excluding Court's jurisdiction should be strictly construed. Cardinal Rules of Legal Interpretation. : Multiple Contributors, See Notes Multiple Contributors: 9781241131647: Books - Amazon.ca This rule applies to the interpretation of constitutional and statutory provisions alike. In an English case Hess v The State (1895) 2 O.R.C. This is the cardinal rule of construction (interpretation) of statutes. Some decisions are given hereunder. To help the court find “an interpretation that reflects and promotes the intention of the parties at the time they entered into the contract.” [Consolidated Bathurst Export Ltd. v. Mutual Boiler and Machinery Insurance Co., [1980] 1 S.C.R. 9. The contractor, however, must be aware that invoking its protections is a risky, and at best, requires a case-by-case analysis affording little predictive value as to outcome. This rule comes directly from the English law. This rule is also one of the cardinal rules of interpretation when the words of a taxing statute are ambiguous and incapable of a literal interpretation and generally takes into account four parameters, namely i) What was the Law prior to enactment of the statute in question; This is an appeal against the decision of the High Court of Justice of Rivers State, Port Harcourt Judicial Division delivered on September 10, 2015.By an originating summons, the Claimants/1st Respondent submitted the following question for determination (a) CIT v. T.V. Cardinal rules of legal interpretation London : Stevens and Sons ; Toronto : Canada Law Book Co., 1908.; 817 pages, 804 with full-text search Help View Welfare, social and beneficial statutes are not to be construed strictly. According to this rule, words must be given their ordinary, literal, grammatical meaning. In sum, the Cardinal Change Rule provides contractors limited protection against excessive changes. The literal rule is the first rule to be used in establishing the intention of the legislature.