Subsection 66.4(5) - Definitions
23 January 2015 External T.I. 2013-0509771E5 - Oil & gas payments made to U.S. resident
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|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(iii.1)||negative CCDE pool for non-resident individual||170|
|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|