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

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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...

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Characterization of foreign entities (p. 25)

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

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International rules of interpretation (pp. 24-25)

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

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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...

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Standard and procedure for granting leave (p. 23)

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

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Resort to foreign judgments (p. 25)

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

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