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Chua v. MNR, 2000 DTC 6527 (FCTD)

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Citations
2000 DTC 6527

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Summaries

Summary Under

Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1)

see also 2001 DTC 5104 (FCTD)

Article XXVI A of the Canada-U.S. Convention was contrary to section 15 of the Charter in light of the citizenship preference contained in paragraph 8 of Article XXVI A.

Summary Under

Tax Topics - Treaties - Income Tax Conventions - Article 26A

see also 2001 DTC 5104 (FCTD)

Article XXVI A of the Canada-U.S. Convention was contrary to section 15 of the Charter in light of the citizenship preference contained in paragraph 8 of Article XXVI A.