This case reminds us (at ) that you can’t use regulations to interpret the Act they are made under. Otherwise, it ‘would be a case of the tail wagging the dog’3. One exception here is where the Act is expressly made subject to the regs.
Also, where the Act and regs form part of a legislative scheme, the regs may be used to ascertain the scheme and help understand its nature. The old sales tax regime and newer GST system are examples of this4. iTip – interpreting regs and using them to better understand the legislative scheme is one thing, but leveraging them to construe the Act is a step too far.
This case is from Episode 4 of interpretationNOW!
3 Plaintiff M47  HCA 46 (at ).