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(This referencing is used rather than chapters or pages as we do for literary works.)

This referencing system is necessary because of the writing style employed by the lawyers who drafted the statutes.

Eg. S6(1)(b)(i)(A) is a complete specific reference to the ITA. In order to read and understand it, one must start reading at Section 6, continue on to subsection 1, then to paragraph b, then to subparagraph i and finally to clause A...

In order to read and understand it, one must start reading at Section 6, continue on to subsection 1, then to paragraph b, then to subparagraph i and finally to clause A. This then makes up one complete sentence. To read any less, is futile. Section 6 of course is within subdivision a (employment income), of Division B(computation of net income), of Part 1 (other Parts deal with surtaxes, income taxes on specific transactions or taxpayers and administrative matters) of the Income Tax Act...

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