Edwards v. Canada, 2003 DTC 5667, 2003 FCA 378 -- summary under Income Tax Conventions

By services, 28 November, 2015

In finding that the Canada-China Convention did not apply to the Hong Kong Special Administrative Region of the People's Republic of China in light inter alia of an exchange of notes between the Canadian and Chinese governments confirming this understanding, Noël J.A. stated (at p. 5670) that:

"The commonly expressed intention of the parties is entitled to great weight and should not be ignored unless a contrary intent can be shown in either the words of the Treaty or in some other expression by the parties."

Topics and taglines
Topic
Treaties - Income Tax Conventions
Tagline
exchange of notes
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340548
Extra import data
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"field_legacy_header": "<strong><em>Edwards v. The Queen</em></strong>, 2003 DTC 5667, 2003 FCA 378 <strong>[exchange of notes]</strong>",
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