| CMV01003600 | General - Important Rules Generated from Case Law - Important Rules - In case of doubt or ambiguity, construction favourable to assessee to be adopted |
| CMV01003500 | General - Rule of Strict Construction - General principles - Promissory estoppel |
| CMV01003400 | General - Rule of Strict Construction - General principles - Rule of strict construction as applied to dividend |
| CMV01003300 | General - Rule of Strict Construction - General principles - Rule of strict construction as applied to penal and exemption provision |
| CMV01003200 | General - Rule of Strict Construction - General principles - Rule of strict construction as applied to appeal provision |
| CMV01003100 | General - Rule of Strict Construction - General principles - Rule of strict construction as applied to provision dealing with artificial income |
| CMV01003000 | General - Rule of Strict Construction - General principles - Rule of strict construction as applied to limitation provision |
| CMV01002900 | General - Rule of Strict Construction - General principles - Rule of strict construction as applied to machinery provisions |
| CMV01002800 | General - Rule of Strict Construction - General principles - General principles of strict construction |
| CMV01002700 | General - Rules of Interpretation and Construction - Some General Rules - Interpretation of expression or term defined in the treaty |