Ian Bradley, Denny Kwan, Dian Wang, "Is The Back-to-Back Withholding Tax Regime an Effective Anti-Treaty-shopping Measure?", Canadian Tax Journal, (2016) 64:4, 833-58

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 11

Inconsistency of back-to-back s. 212(3.2) rules with Canada’s Treaty obligations (p. 851)

[E]ven LOB rules, which operate in a mechanical...

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Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.2)

Derivative benefits concept under B2B rules can provide relief where ultimate funder has a Treaty-reduced rate that is higher than that of...

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Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.9) - Paragraph 212(3.9)(b)

Difficulties of a Canadian licensee in determining whether the B2B rule is applicable (p. 855)

[T]he joint committee on taxation has noted that a...

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Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.1)

Non-application of B2B rules to dividends paid by Canadian (p. 856)

The back-to-back rules do not apply to dividends paid by Canadian taxpayers...

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