Cancel Definition:

In Jennings, Justice Rowe adopted this definition of cancel:

"To obliterate; to put an end to. To rescind, abandon, repeal; surrender; waive; terminate. Annul; make void; abolish."

REFERENCES:

• Jennings v Canada 56 DTC 3854, 24 RFL 5th 50, (2002) 2 CTC 2210 and at 2002 TCJ 52