1. 1 SCR 140 at para 48, the Court stated that "the grammatical and ordinary sense of a section is not determinative and does not constitute the end of the inquiry;ATCO Gas & Pipelines Ltd V Alberta (Energy & Utilities Board),2006
2. Report of the Committee Appointed to Prepare Bilingual Legislative Drafting Conventions for the Uniform Law Conference of Canada (Uniform Law Conference of Canada: Ottawa;A Elmer;Materials on Legislative Drafting,2001
3. Model Tax Convention on Income and on Capital: Condensed Version 2014
4. Article 31 provides the general rules for interpreting treaties, and Article 32 provides for the use of supplementary means when interpreting treaties;United Nations Treaty Series,1980