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"378 Days to Victory: The Conduct of a Ground-Breaking Tax Treaty Case," FMC Focus on Tax, June 2008
Author(s): Innes, William
Date: August 20 2008
On Friday, June 13, 2008, multinational enterprises doing business in Canada finally received greater tax certainty in respect of their cross-border operations. On that day, the Crown informed the Knights of Columbus that the government would not appeal the tax court decision in Knights of Columbus v. R. (2008 D.T.C. 3648), a ground-breaking case that had established a precedent for the definition of “Permanent Establishment” under the Canada-US tax treaty.

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