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.
