Philip Halvorson, Dalia Hamdy, "An Overview of the Foreign Affiliate Dumping Rules", (OBA article), 23 February 2016

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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(3)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(1)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(6)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(11)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(9)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(16) - Paragraph 212.3(16)(a)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(18) - Paragraph 212.3(18)(a)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(18) - Paragraph 212.3(18)(c)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(18.1)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(19)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(4) - Dividend Time
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