Steven van Weeghel. The Improper Use of Tax Treaties. Kluwer Law International, 1998. P. 75–77.
1808
Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC).
1809
Ibid. § 100.
1810
Ibid.
1811
Ibid.
1812
Prévost Car Inc. v. Canada (2009) FCA 57.
1813
Crown Forest Industries Ltd. v. Canada (1995) 2 S.C.R. 802; Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD-, UN-, and US Model Conventions for Avoidance of Double Taxation of Income and Capital, with particular reference to German Treaty Practice, 3rd ed. The Hague: Kluwer Law International, 1997. P. 43.
