Allchin v. Canada, 2004 DTC 6468, 2004 FCA 206 -- summary under Income Tax Conventions

By services, 28 November, 2015

Malone J.A. stated (at p. 6470) that "while technical explanations attached to treaties are not binding on the Court, they may be accepted as valid guidance".

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technical explanations
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Drupal 7 entity ID
340549
Extra import data
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