Pacific Network Services Ltd. v. MNR, 2002 DTC 7585 (FCTD)

Upon receiving a request for information relating to the taxpayer including a list of shareholders and their percentage shareholdings, CCRA was...

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"The applicants' assertion that Article 26 of the Canada-France Income Tax Convention should receive a strict and literal interpretation should...

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Although Article 26 of the Canada-France Income Tax Convention did not specifically provide (as did paragraph 2 of Article 27 of the Canada-U.S....

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