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Orest Moysey, Stan Mag, "New Canadian Branch Making Rules for Foreign Banks: Opportunities and Issues", International Tax Planning, 2000 Canadian Tax Journal, Vol. 48, No. 6, p. 1869.

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Tax Topics - Income Tax Act - Section 14 - Subsection 14(15)

Summary Under

Tax Topics - Income Tax Act - Section 142.7 - Subsection 142.7(3)

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Tax Topics - Income Tax Act - Section 20.2 - Subsection 20.2(3)

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Tax Topics - Income Tax Act - Section 218.2 - Subsection 218.2(1)

Summary Under

Tax Topics - Income Tax Act - Section 76.1 - Subsection 76.1(1)

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