Subsection 115(1) - Non-resident’s taxable income in Canada
Paragraph 115(1)(a)
Subparagraph 115(1)(a)(i)
Cases
Hurd v. The Queen, 81 DTC 5140, [1981] CTC 209 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(e) - Subparagraph 115(2)(e)(i) | 9 | |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(4) | 93 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | meaning of exchange | 29 |
See Also
Blank v. Commissioner of Taxation, [2015] FCAFC 154, aff'd [2016] HCA 42
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | phantom profit participation unit amounts not income until paid by employer rather than when due | 700 |
| Tax Topics - General Concepts - Payment & Receipt | payments under phantom units not received when they vested | 308 |
Mullen v. The Queen, 2012 DTC 1154 [at 3358], 2012 TCC 139 (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | non-residence claim was implausible | 195 |
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | superficial attempt to change residence | 195 |
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 223 |
Price v. Canada, 2013 DTC 5024 [at 5615], 2012 FCA 332, aff'g 2011 DTC 1334 [at 1879], 2011 TCC 449
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Sutcliffe v. The Queen, 2006 DTC 2076, 2005 TCC 812
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | 91 |
Administrative Policy
21 February 2018 External T.I. 2017-0702061E5 - RCA contributions and taxable inc earned in Canada
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(m.2) | no deduction permitted where plan provided only for a lump sum payment or where it was excluded from SDA treatment by para. (j) (re athletes) | 195 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(ii) | s. 6(1)(a)(i) exclusion applied first before s. 4 allocation of income between Canada and U.S. | 144 |
16 June 2014 External T.I. 2013-0515431E5 - International traffic and airline enterprise
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(4) | non-resident's provision of crew and aircraft to Canadian airline | 140 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - International Traffic | non-resident's provision of crew and aircraft to Canadian airline | 103 |
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(c) | non-resident's provision of crew and aircraft to Canadian airline | 103 |
| Tax Topics - Income Tax Regulations - Regulation 102 - Subsection 102(1) | Reg. 102 withholding or waiver notwithstanding Treaty exemption | 162 |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | U.K company's provision of crew to Canadian airline/Reg. 102 withholding or waiver notwithstanding Treaty exemption | 285 |
S5-F2-C1 - Foreign Tax Credit
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
10 December 2012 External T.I. 2011-0429721E5 F - OETC - Employee stock options benefits
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(d) | s. 7(1)(a) benefit apportioned based on Canadian and overseas duties performed - generally in year options issued | 150 |
25 September 2012 B.C. Canadian Tax Foundation Roundtable, 2012-0459411C6 - Allocation of cross-border employee stock options
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
6 July 2012 Internal T.I. 2012-0440741I7 - stock option benefit derived by US resident
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | employer reimburser of stock option benefit amount subject to withholding obligation | 340 |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | U.S. subs qualifies as payer of (therefore exempt) stock option benefit/domestic v. Treaty method | 394 |
7 May 2009 External T.I. 2008-0276181E5 - Stock Option Benefits
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
4 December 2003 External T.I. 2001-01177 -
19 January 2001 External T.I. 2000-005840 -
28 May 1996 TI 9601625
1996 Ruling 962639
2 December 1993 T.I. 933330 (C.T.O. "Non-Resident Exercise Stock Option (4093-U5-100-15)"
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | 214 |
13 June 1991 T.I. (Tax Window, No. 4, p. 28, ¶1299)
12 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 18, ¶1015)
81 C.R. - Q.56
IT-420R3 "Non-Residents - Income Earned in Canada"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 0 |
IT-168R3 "Athletes and Players Employed by Football, Hockey and Similar Clubs" under "Non-Residents"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(a) | 0 |
Articles
Tobias, "Taxing Benefits Realized by Former Canadian Residents", Taxation of Executive Compensation and Retirement, March 1994, p. 889
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(4) | 69 |
Finley, "Non-Resident Directors' Fees May Be Subject to Withholding in Canada", Taxation of Executive Compensation and Retirement, October 1990, p. 348
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 101 | 65 |
Subparagraph 115(1)(a)(ii)
Cases
Inter-Leasing, Inc. v. Ontario (Revenue), 2014 ONCA 575
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | underlying rationale for exempting property income was no broader than the text | 383 |
See Also
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | private equity fund LP with 5-year holding objective realized share gain on income account | 167 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | each U.S.-resident partner of a Caymans PE LP carried on a U.S. “enterprise” | 222 |
| Tax Topics | 386 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | exclusion in Art. 13 of Aust.-U.S. Treaty for real property dispositions extended to shares of Australian holding company holding mining leases through grandchild | |
| Tax Topics - General Concepts - Stare Decisis | lower court not bound by a point of law that was assumed rather than examined by a higher court | 272 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | assessment of partnership was assessment of partners | 83 |
| Tax Topics - Treaties - Income Tax Conventions - Article 6 | Art. 6 extends common law meaning of real property | 180 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) | shares of lithium mining and processing company were derived principally from the processing rather than mining operation and, thus, were not taxable Australian real property | 500 |
| Tax Topics - Income Tax Act - Section 218.3 - Subsection 218.3(1) - Canadian Property Mutual Fund Investment | shares of Australian mining company were primarily attributable to the processing rather than mining operations | 140 |
| Tax Topics - General Concepts - Fair Market Value - Other | processing assets of mining company were more valuable than its mining assets | 234 |
Maya Forestales S.A. c. La Reine, 2005 DTC 514, 2005 TCC 66, aff'd 2008 DTC 6100, 2006 FCA 35
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b) | 119 |
Commissioner of Inland Revenue v. Kwong Myle Services Ltd. (2004), 7 ITLR 239 (HK CFA)
Twentieth Century Fox Film Corp. v. The Queen, 85 DTC 5513, [1985] 2 CTC 328 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 802 | 170 | |
| Tax Topics - Income Tax Regulations - Regulation 805 | film revenues were reasonably attributable to a Canadian distributorship business notwithstanding they were also attributable to U.S. movie production | 187 |
Yates v. GCA International Ltd., [1991] BTC 107 (Ch. D.)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | 178 |
CIR v. Hang Seng Bank Ltd., [1990] BTC 482 (PC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | 47 |
Furness Withy & Co. Ltd. v. MNR, 66 DTC 5358 (Ex Ct), aff'd 68 DTC 5033, [1968] CTC 35, [1968] S.C.R. 221
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 202 | |
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(c) | 203 |
United Geophysical Co. of Canada v. MNR, 61 DTC 1099 (Ex Ct)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | company's business not carried on as agent for shareholder | 148 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | 100 |
Commissioner for Inland Revenue v. Nell (1961), 3 S.A. 774 (A.D.)
International Harvester Co. of Canada, Ltd. v. Provincial Tax Commission, [1949] A.C. 36 (PC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(3) | 119 |
Federal Commissioner of Taxation v. United Aircraft Corp. (1943), 7 A.T.D. 318 (HC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 39 |
Administrative Policy
19 June 2015 External T.I. 2013-0475751E5 - Withholding Tax on Royalty Payments
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
5 February 2014 External T.I. 2012-0466671E5 - Non-resident source withholdings
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
S5-F2-C1 - Foreign Tax Credit
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
11 January 2001 Internal T.I. 2000-0001017 - Sourcing of income & foreign tax credit
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(2) | 113 |
2005 Ruling 2004-0094821R3 - Carrying on Business in Canada
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
2004 Ruling 2004-008266 -
19 April 2000 External T.I. 1999-001100 -
1999 Ruling 992060
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 38 |
1997 Ruling 970492
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 52 |
1 December 1992 Memorandum (Tax Window, No. 27, p. 11, ¶2352; October 1993 Access Letter, p. 475)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 5 | 30 |
8 July 1992 T.I. 921814 (March 1993 Access Letter, p. 87, ¶C248-129)
Articles
Jinyan Li, "Rethinking Canada's Source Rules In The Age Of Electronic Commerce: Part I", 1999 Canadian Tax Journal, Vol. 47, No. 5, p. 1077.
Constantine Kyres, "Carrying on Business in Canada", 1995 Canadian Tax Journal, Vol. 45, No. 5, p. 1629.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 0 | |
| Tax Topics - Income Tax Act - Section 253 | 0 |
Subparagraph 115(1)(a)(iii.1)
Administrative Policy
23 January 2015 External T.I. 2013-0509771E5 - Oil & gas payments made to U.S. resident
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 66.4 - Subsection 66.4(5) - F | FMV addition and subtraction where drilling rights are granted for royalty | 137 |
| Tax Topics - Income Tax Regulations - Regulation 805 | application to resource royalties | 235 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | non-application of Art. 12 of US Treaty to resource royalties | 132 |
| Tax Topics - Treaties - Income Tax Conventions - Article 6 | negative CCDE gain from grant of oil and gas royalty not exempt under US Treaty | 166 |
Subparagraph 115(1)(a)(iii.2)
Paragraph 115(1)(d)
Paragraph 115(1)(e)
See Also
Matlas, S.A. v. The Queen, 94 DTC 1591 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(f) | 42 |
Administrative Policy
Paragraph 115(1)(f)
See Also
Delancy v. The Queen, 2004 DTC 2907, 2004 TCC 465 (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) | 64 |
Matlas, S.A. v. The Queen, 94 DTC 1591 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(e) | 100 |
Subparagraph 115(1)(b)(ii)
See Also
Pampered Chef, Canada Corp. v. CBSA, [2008] ETC 4514 (CITT)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Customs Act - 2.1 | 95 |
Subsection 115(2) - Idem [Non-resident’s taxable income in Canada]
Paragraph 115(2)(c)
Cases
Administrative Policy
26 September 2014 External T.I. 2014-0531441E5 - Unfunded LTD plan payment to non-resident employee
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | employee long-term disability payments: remuneration under ITA; pension under Cda-U.S. Convention | 206 |
| Tax Topics - Treaties - Income Tax Conventions - Article 18 | employee long-term disability payments: remuneration under ITA; pension under Cda-U.S. Convention | 251 |
Paragraph 115(2)(e)
Subparagraph 115(2)(e)(i)
Cases
Hale v. The Queen, 90 DTC 6481 (FCTD), aff'd 92 DTC 6473 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) | 127 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | 102 |
Hurd v. The Queen, 81 DTC 5140, [1981] CTC 209 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) | 30 | |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(4) | 93 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | meaning of exchange | 29 |
Administrative Policy
20 March 2015 External T.I. 2014-0534301E5 - Canadian Withholding Tax on Retiring Allowance
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(j.1) | retiring allowance paid to non-resident for loss of non-resident employment | 145 |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | retiring allowance paid to French individual for loss of non-resident employment | 71 |
| Tax Topics - Treaties - Income Tax Conventions - Article 22 | retiring allowance paid to French individual for loss of non-resident employment | 71 |
Subparagraph 115(2)(b)(ii)
Subsection 115(2.1)
Administrative Policy
27 July 2016 External T.I. 2015-0603271E5 - Subsection 216.1(1) and permanent establishment
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 216.1 - Subsection 216.1(1) | late filing under s. 216.1 not accommodated | 208 |
| Tax Topics - Treaties - Income Tax Conventions - Article 16 | Art. 16 of US Treaty permits gross withholding taxation even if PE | 166 |
Subsection 115(3)
Administrative Policy
7 September 2016 External T.I. 2014-0559751E5 - Subsection 115(3)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | comparison of Treaty and domestic method for pilot income on annual basis | 107 |
Subsection 115(4) - Non-resident’s income from Canadian resource property
Administrative Policy
16 June 2014 External T.I. 2013-0515431E5 - International traffic and airline enterprise
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) | application of Sutcliffe/Price allocation approach were s. 115(3) not applicable | 140 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - International Traffic | non-resident's provision of crew and aircraft to Canadian airline | 103 |
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(c) | non-resident's provision of crew and aircraft to Canadian airline | 103 |
| Tax Topics - Income Tax Regulations - Regulation 102 - Subsection 102(1) | Reg. 102 withholding or waiver notwithstanding Treaty exemption | 162 |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | U.K company's provision of crew to Canadian airline/Reg. 102 withholding or waiver notwithstanding Treaty exemption | 285 |