16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)

The provision by a non-resident engineering company of the conclusions of its research by means of a training course given outside Canada to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Payment for services of a non-resident engineer at an hourly rate of $125 would not appear to dependent upon the "use to be made of" or the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Payment to a U.S.-resident engineer for his services would be exempt from Part XIII tax if such payments did not fall within Article XII of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.