Joseph Fowler v. MNR (2012) 18 taxmann.com 209 (TC–Canada).
1028
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 4–4.2. P. 95.
1029
Interpretation and application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention (12 October 2011 to 10 February 2012). OECD Public Discussion Draft. URL: www.oecd.org/dataoecd/23/7/48836726.pdf.
