Lanthier, "Acquiring, Holding and Financing Canadian Corporations", Bulletin for International Fiscal Documentation, Vol. 48, No. 8/9, August/September 1994, Special IFA issue, p. 419.

Summary Under

Tax Topics - Income Tax Act - Section 133 - Subsection 133(1)

Summary Under

Tax Topics - Treaties - Income Tax Conventions - Article 13

Discussion of "Canadian spider" structure.

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