Falk LJ found support for her view that Art. 6 of the Canada-U.K. Treaty did not extend to a purely contractual right to receive payments based on the price of oil and the production from a U.K. oil field where the recipient had, and never had, any interest in such field, by the OECD interpretation of the royalty provision (Art. 12). She stated (at par. 67):
It is therefore clear that the words "payments of any kind received as a consideration for the use of, or the right to use" intellectual property rights is intended to be restricted to income received by someone who owns the relevant right (or the rights to use it). It does not apply to a person who has no interest at all in the relevant intellectual property, whether because they have alienated it or, like the artist who has agreed that copyright in a recording will be owned by a third party, never owned it.