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Receipts – Attach Form T1014 to your paper return. If you are filing electronically, keep all your documents in case we ask to see them. ...

The Commentary to Article 1 of the OECD Model Tax Convention on Income and on Capital states, in part, at paragraph 9.4: … it is agreed that states do not have to grant the benefits of a double taxation convention where arrangements that constitute an abuse of the provisions of the convention have been entered into. ...

For more information, see the section called "Schedule B, Allowable Amount of Non-Refundable Tax Credits " below. ...

For more information, see the section called "Schedule B, Allowable Amount of Non-Refundable Tax Credits " below. ...

The Commentary to Article 1 of the OECD Model Tax Convention on Income and on Capital states, in part, at paragraph 9.4: … it is agreed that states do not have to grant the benefits of a double taxation convention where arrangements that constitute an abuse of the provisions of the convention have been entered into. ...