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

The Court found that a "gain" for purposes of Article XIII, paragraph 9 of the Canada-U.S. Convention was a gain determined for purposes of s. 40(1) of the Act, i.e., a gain determined with reference to the period after December 31, 1971, rather than with reference to the total period of ownership (in this case, since 1967). MacGuigan J.A. noted (at p. 5456) that "the Convention does not require that there be a definition in the domestic legislation but only that the meaning of the term in question can be derived from it".