Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 SCR 94 -- text

R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 -- text

Estey, J:—This appeal raises for settlement the principles applicable to the interpretation of domestic tax law and international tax conventions where their provisions are said to be competing. The appellant seeks to recover under the Income Tax

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