Article 13

under a back-to-back rental arrangement, the immediate payee of the rentals was their beneficial owner

a student residence, unlike a hotel, would constitute a rental property for purposes of the capital gains exemption in Art. 13(4) of the Canada-Germany Treaty

Art. XIII(5) of Canada-US treaty applies to disposition of Amalco shares that were exchanged on the amalgamation for shares subjected to a deemed disposition under s. 128.1(4)(b)

Canadian business of oil and gas company was carried on in its properties re Netherlands Treaty exclusion from immovable property

disposition of shares of companies resident in third countries and which were taxable Canadian property was exempted under XIII(4) of the Canada-US Treaty

CRA lacks jurisdiction to determine whether a trust can elect under Art. XIII(7) of the U.S. Treaty to avoid double taxation of a s. 104(4)(b) gain

utilization of the business property exemption by a Luxembourg conduit accorded with the bargain negotiated by Canada, which was to encourage investment by such investors

a Treaty exempted the gain on the sale of a non-resident holding company holding Canadian vacant land

Treaty shopping was not an abuse

Canadian land was not Treaty-exempt even where it did not generate income