Public Servant definition links tax law to penal code meaning for interpretation and tax obligations. The term Public Servant for income-tax purposes is defined by statutory cross-reference: the Income Tax Act adopts the meaning given in the Penal Code, aligning tax-law characterisation with the penal-law concept for identification in tax administration and compliance.
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Provisions expressly mentioned in the judgment/order text.
Public Servant definition links tax law to penal code meaning for interpretation and tax obligations.
The term Public Servant for income-tax purposes is defined by statutory cross-reference: the Income Tax Act adopts the meaning given in the Penal Code, aligning tax-law characterisation with the penal-law concept for identification in tax administration and compliance.
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