MCA Television Ltd. v. The Queen, 94 DTC 6375 (FCTD)

In rejecting evidence that the description of the other party ("B.V.") to an agreement with the taxpayer as a collection agent for the taxpayer...

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The taxpayer's Netherlands affiliate ("B.V.") was the Canadian distributor of theatrical and television products produced by an American affiliate...

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MacKay J. found that no assistance as to the meaning of the phrase "motion picture films" should be derived from subsequent amendments to the...

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MacKay J. found that the phrase "motion picture films" in Article XIIIC of the 1942 Canada-U.S. Income Tax Convention did not include...

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MacKay J. found that the reference in Article XIIIC of the 1942 Canada-U.S. Convention to "motion picture films" referred only to products which...

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