Miller J. stated (at para. 119) that the official Commentaries for the OECD Model Tax Treaty are generally not applicable to treaties formed before the Commentary in question. A later Commentary is only of interpretive assistance to the extent that it is not in conflict with the commentaries that were applicable when the treaty was made.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340525
Extra import data
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