Prévost Car Inc. v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC).
1797
Prévost Car Inc. v. Canada (2009) FCA 57.
1798
Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC), § 40.
1799
Ibid.
1800
Hoge Raad, 6 April 1994, № 28 638, BNB 1994/217.
1801
Double taxation conventions and the use of conduit companies. OECD, Model Tax Convention on Income and on Capital 2010: Full Version. OECD, 2010. P. R(6)-4. § 14.