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Derek G. Alty, Brian M. Studniberg, "The Corporate Capital Structure: Thin Capitalization and the ‘Recharacterization' Rules in Paragraphs 247(2)(b) and (d)", Canadian Tax Journal, (2014) 62:4, 1159-1202. -- summary under Article 9

.-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 Per OECD, Art. 9 permits recharacterizing debt where it is equity in economic substance (pp. 11176-7) [T]he [Canada Revenue Agency] information circular [87-2R] notes that "Section 247 is intended to reflect the arm's length principle expressed in the OECD Guidelines. ...

Brian Bloom, François Vincent, "Canada's (Two) Transfer-Pricing Rules: A Tax Policy and Legal Analysis", 2011 CTF Conference Report, 20:1-40. -- summary under Subsection 247(2)

Exclusion of non-commercial transactions 20:8 Article 9 of the OECD model convention is concerned with the pricing of "commercial" and "financial" transactions, and the guidance provided by the OECD with respect to article 9 and the ALP is aimed at those kinds of transactions. ...

Barbara M. Angus, "Chipping Away at the Permanent Establishment Concept", Tax Management International Journal, Vol. 42, No. 5 May 10, 2013, p. 259. -- summary under Article 5

.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Effect of extensive subcontracting After noting that the OECD Working Party 1 had prepared a Revised PE Discussion Draft which inter alia considered whether an enterprise (the contractor) that has undertaken performance of a comprehensive project would have a permanent establishment if it subcontracts all aspects of that contract to other enterprises (the subcontractors), Barbara Angus discussed (at pp. 266-267) the Offshore Accommodation Service case: A situation involving the subcontracting of all of the activities with respect to a given project in a context outside the construction setting was the subject of litigation in Norway. ...

Maja Stubbe Gelineck, "Permanent Establishments and the Offshore Oil and Gas Industry – Part 1", Bulletin for International Taxation, April 2016, p. 208. -- summary under Article 5

.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Construction site clause: exemption or deeming clause (p. 211) Article 5(3) of the OECD model states that: A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. ...

Julie Colden, Éric Lévesque, "An In-Depth Look at the Hybrid Rules in the Fifth Protocol", 2017 Annual CTF Conference -- summary under Article 4

Julie Colden, Éric Lévesque, "An In-Depth Look at the Hybrid Rules in the Fifth Protocol", 2017 Annual CTF Conference-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Non-application of IV(6) to non-U.S. ...

Koichiro Yoshimura, "Clarifying the Meaning of 'Beneficial Owner' in Tax Treaties", Tax Notes International, November 25, 2013, p. 761. -- summary under Article 29A

.-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A Alternative OECD-suggested approaches to Limitations-on-Benefits clauses (p.767) 1. ...

David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011 -- summary under Article 7(1)

Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011-- summary under Article 7(1) Summary Under Tax Topics- Treaties- Multilateral Instrument- Article 7- Article 7(1) Meaning of transaction (p. 972) [W]hile the official French version of the ITA translates “transaction” as “operation,” which is defined to include "une convention, un mecanisme ou un evenement," the official French version of the MLI refers to "une transaction" and "un montage"— the latter of which is also broad and clearly contemplates a series of transactions. ...

Corrado Cardarelli, Peter Keenan, "Planning Around the Anti-Hybrid Rules in the Canada-US Tax Treaty", 2013 Conference Report (Canadian Tax Foundation), pp.16:1-27 -- summary under Article 4

Corrado Cardarelli, Peter Keenan, "Planning Around the Anti-Hybrid Rules in the Canada-US Tax Treaty", 2013 Conference Report (Canadian Tax Foundation), pp.16:1-27-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 IV(6)(a) and (b) not satisfied where sole shareholder of ULC is LLC (p.16:6) Following the approval by the CRA of the two-step process, the expectation was that the process could be combined with the lookthrough rule in article IV(6) to overcome the anti-hybrid rule in article IV(7)(b) in the case of a fiscally transparent LLC that is the sole shareholder of a fiscally transparent ULC where the members of the LLC are qualifying US residents. ...

19 October 1998 Memo 8M18146 -- summary under Article 24

Convention With respect to the sourcing of an income item, paragraph 3 of Article XXIV of the Convention provides that, for the purposes of that Article, income, profits or gains of a resident of Canada that may be taxed in the U.S. in accordance with the Convention are deemed to arise in the U.S. and those which may not be taxed in the U.S. in accordance with the Convention are deemed to arise in Canada. ... Because of the resourcing rule in the Convention, the taxpayer would have no income arising in the U.S. for purposes of Article XXIV of the Convention and Canada would not be obliged to provide a tax credit for any U.S. tax paid on such income pursuant to paragraph 4(a) of Article XXIV of the Convention. Therefore, the Convention removes the obligation of a Canadian resident to pay U.S. income tax in excess of the amount that would have been paid under the Convention. ...

90 C.P.T.J. - Q.33 -- summary under Article 13

.- Q.33-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Although Canadian resource properties are now viewed as something other than capital assets, paragraph 9 of Article XIII of the U.S. Convention may be applied by U.S. residents to the disposition of those resource properties which would have been exempt from capital gains tax under Article VIII of the 1942 Convention, provided that such properties are not excluded by virtue of paragraphs 9(c), (d) and (e). ...

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