For purposes of statutory construction, courts and accountants use a series of “canons” to guide them. These include textual canons (internal aids), linguistic assumptions and grammatical conventions, objective canons and external aids. It is impossible to list them all, but there are some common canons, and these are very useful for legislation.
We begin with the careful and deliberate preparation of draft laws by the legislature. Because of this assumption, the normal practice of the judiciary is to narrow the law rather than to expand it, and the courts are by definition less activist.
The Act explains that different words in the same Act cannot have the same meaning. In other words, a term is not duplicated or duplicated by another term found in the Act.
The term “law on profit” is used when reading canon law and one or more parts of the law often seem to be overlooked. If there is another reading that saves the presumptive from illusion, the court will do so.