Regulation 101

Administrative Policy

23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)

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Articles

Li, "Withholding Tax on Domestic Interest and Dividends", 1995 Canadian Tax Journal, Vol. 43, No. 3, p. 553.

Finley, "Non-Resident Directors' Fees May Be Subject to Withholding in Canada", Taxation of Executive Compensation and Retirement, October 1990, p. 348

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