Subsection 212(1)
IC 77-16R4 "Non-Resident Income Tax", para. 5 -- attach -- Subsection 212(1)
5 January 1996 CTF Roundtable Q. 31, 9523976 - GROSS-UP PAYMENTS -- attach -- Subsection 212(1)
27 October 1995 External T.I. 9516265 - EPSP - NON-RESIDENT BENEFICIARIES -- attach -- Subsection 212(1)
26 April 1995 External T.I. 9502165 - SYSTEMS/OPERATING SOFTWARE -- attach -- Subsection 212(1)
shrink wrap exception applied to systems software
12 June 1996 External T.I. 9619795 - MEANING OF "PAID OR CREDITED" -- attach -- Subsection 212(1)
Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)] -- attach -- Subsection 212(1)
dividend payable but not yet paid