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After noting (at para. 65) that “ Crown Forest found that accepted model conventions and official commentaries thereon may be referred to without the need to find an ambiguity in the text of the tax treaty” and (at para. 67) that “although Brazil is not an OECD member, the similarities between the language used in Article XXII(2) of the Treaty and that found in paragraph 23B of the 1977 OECD Model is evidence that the 1977 OECD Model was considered in drafting the Treaty,” Paris J stated (at para. 72): At paragraph 63 of the Commentaries [on the 1977 OECD Model], the limitation on the deduction [in Art. 23B] is stated to be “normally computed as the tax on net income, i.e. on the income from [the State of source] less allowable deductions.” ...

That is what the Supreme Court did in Compagnie Immobilière BCN …, where it decided that the word “disposition” in English (“aliéné” in French) was sufficiently broad to include the extinguishment of a right granted by a lease…. ...

& J. Music Ltd., 80 DTC 6219 (F.C.T.D.), per Grant, D.J., at page 6223…. ...

In the Markou case, Paris J found (at para. 108) that “ donative intent in civil law, as in common law, is always an essential element of a gift, even a partial gift,” whereas here “there was just one interconnected transaction and no part of it can be considered a gift that was given in expectation of no return” (para. 109). ...

The Agreement stipulated that the $255,790 was “ an incentive for early signing of the easement agreement” rather than part of the (separately stipulated) compensation for the easement. ...

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