R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 -- summary under Income Tax Conventions

The meaning that a term used in a Convention had at the time that the Convention was brought into the laws of Canada by statue will not be altered by subsequent amendments to Canadian domestic law unless such statutory amendments evince a clear intention to also amend the Convention as enacted (re Article II(2) of 1956 Canada-Germany convention).