Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper

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Tax Topics - Treaties - Income Tax Conventions - Article 10
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Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(b) - Subparagraph 95(2)(b)(i) - Clause 95(2)(b)(i)(B)
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Tax Topics - Income Tax Act - Section 18 - Subsection 18(5) - Equity Amount - Paragraph (a) - Subparagraph (a)(iii)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(1) - Paragraph 212.3(1)(b)
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Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c) - Subparagraph 88(1)(c)(vi)
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Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(18) - Paragraph 212.3(18)(a) - Subparagraph 212.3(18)(a)(ii) - Clause 212.3(18)(a)(ii)(B)
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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(16) - Paragraph 212.3(16)(b)
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Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b)
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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)
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Tax Topics - Income Tax Act - Section 256 - Subsection 256(9)
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Tax Topics - General Concepts - Payment & Receipt
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Tax Topics - Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(d) - Subparagraph 110(1)(d)(ii) - Clause 110(1)(d)(ii)(A)
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