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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the word "persons" in Section 24 of the British North America Act, 1867 includes women, so that women are eligible to be summoned to and become members of the Senate of Canada.
Analysis: The word "persons" is capable of including both sexes and the Act is a constitutional instrument intended to establish a working constitutional order for a developing country. Historical exclusion of women from public office at common law was treated as a product of older conditions and was not conclusive for construing the Act. The internal structure of the Act also pointed against a male-only limitation: where Parliament intended to confine a provision to males, it said so expressly, as in Sections 41 and 84. Other provisions used the word "person" in contexts where females were necessarily included. The qualifications for senators in Section 23 did not compel exclusion of women, and the constitutional instrument was to receive a large and liberal interpretation.
Conclusion: Section 24 includes women within the expression "qualified persons" and women are eligible to be summoned to and become members of the Senate of Canada.
Ratio Decidendi: A constitutional term of general import must be construed in a large and liberal manner, and where the text does not expressly exclude women, the word "persons" may include women if that construction best accords with the structure and purpose of the instrument.