BIJURALISM AND TAXATION:
INTERNATIONAL ASPECTS

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This publication has been archived. For information about bijuralism and harmonization, please visit: https://www.justice.gc.ca/eng/csj-sjc/harmonization/index.html

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André Ouellette, Lawyer
Department of Justice Canada

Table of Contents

• Introduction
• 1. Characterizing Foreign Entities or Institutions
  • 1.1 The Backman Case
  • 1.2 The Backman Case and the Civil Law
• 2. Interpretation of Treaties
  • 2.1 Madam Justice Desjardins
  • 2.2 Mr. Justice Décary
• 3. Interpretation of Treaties and Domestic Law
• Conclusion
• Appendix

• Next Page