D. Sandler, J. Li, "The Relationship between Domestic Anti-Avoidance Legislation and Tax Treaties", 1997 Canadian Tax Journal, Vol. 45, No. 5, p. 891.

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(2)

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Tax Topics - Treaties - Income Tax Conventions

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Tax Topics - Treaties - Income Tax Conventions - Article 3

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