Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454, (sub nom. Kubicek Estate v. R.) [1997] 3 C.T.C. 435 (FCA) -- summary under Income Tax Conventions

By services, 28 November, 2015

Before going on to refer to a passage contained in the U.S. Treasury Technical Explanation to the Canada-U.S. Income Tax Convention, MacGuigan J.A. stated (at p. 5456) that "from the Canadian viewpoint, it has about the same status as a Revenue Canada interpretation bulletin, of interest to a Court but not necessarily decisive of an issue".

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Topic
Treaties - Income Tax Conventions
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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