Canada v. Prévost Car Inc., 2009 DTC 5721, 2009 FCA 57 -- summary under Income Tax Conventions

By services, 28 November, 2015

Décary, J.A. stated (at para. 11) that it was appropriate to refer to OECD commentaries issued subsequent to the date of a Treaty (at para. 11):

"When they represent a fair interpretation of the words of the Model Convention and do not conflict with Commentaries in existence at the time a specific treaty was entered and when, of course, neither treaty partner has registered an objection to the new Commentaries."

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Treaties - Income Tax Conventions
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Node
Drupal 7 entity ID
340556
Extra import data
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