BIJURALISM AND TAXATION:
INTERNATIONAL ASPECTS

André Ouellette, Lawyer
Department of Justice Canada

Table of Contents

• Introduction
• 1. Characterizing Foreign Entities or Institutions
  • 1.1 The Backman Case
  • 1.2 The Backman Case and the Civil Law
• 2. Interpretation of Treaties
  • 2.1 Madam Justice Desjardins
  • 2.2 Mr. Justice Décary
• 3. Interpretation of Treaties and Domestic Law
• Conclusion
• Appendix