Justice Marshall Rothstein, "An Overview of the Supreme Court of Canada", Bulletin for International Taxation (IBFD), January/February 2016, p. 20.

Stare decisis usually applies (p. 20)

As the Court recently noted: "stare decisis is not a straitjacket that condemns the law to stasis". [f.n. 10...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Characterization of foreign entities (p. 25)

This endorsement of a foreign court's definition of a taxation law concept contrasts with Canadian...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

International rules of interpretation (pp. 24-25)

[W]hen interpreting treaties, Canadian courts generally use international rules of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

OECD guidelines (p. 24)

The OECD Guidelines do, however, have persuasive force in Canada. In Glaxo [2012 SCC 52], the provision of the Income Tax...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Standard and procedure for granting leave (p. 23)

The standard [for granting leave], as explained earlier, is that of public importance. Three...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Resort to foreign judgments (p. 25)

An example concerns the interpretation of a "series of transactions" under a general anti-avoidance rule...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.