Ultimately, yes, it will be defined by the courts.
Our expectation right now is that “national interest” will denote a connection to Canada in some way.
On May 16th, 2012. See this statement in context.
On May 16th, 2012. See this statement in context.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
Ultimately, yes, it will be defined by the courts.
Our expectation right now is that “national interest” will denote a connection to Canada in some way.
See context to find out what was said next.