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.
