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Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson

Published online by Cambridge University Press:  27 February 2017

Alona E. Evans
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Abstract

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Type
Judicial Decisions
Information
American Journal of International Law , Volume 74 , Issue 1 , January 1980 , pp. 190 - 191
Copyright
Copyright © American Society of International Law 1980

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References

1 Citing Erie Railroad v. Tompkins, 304 U.S. 64 (1938) and Banco Nacional de Cuba v. Sabbatino, 376 U.S. 398 (1964), 58 AJIL 779 (1964).

2 597 F.2d 1161, 1163–64.

3 Id., 1164 (quoted by court).

4 Convention and Protocol for the Avoidance of Double Taxation and Prevention of Fiscal Evasion in the Case of Income Taxes of 1942, 56 Stat. 1399, TS No. 983, 6 Bevans 244, 124 UNTS 271; Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion in the Case of Estate Taxes and Succession Duties of 1944, 59 Stat. 915, TS No. 989, 6 Bevans 353, 124 UNTS 297. (There are other tax treaties and agreements between the United States and Canada.)