28 May 2015 IFA Roundtable Q. 12, 2015-0581521C6 - IFA 2015 Q.12: Canada-Switzerland Treaty -- attach -- Article 10
resolution of conflicting French and English Treaty versions of Swiss Treaty in taxpayer's favour
Article 10
Income Tax Technical News No. 44 13 April 2011 [archived] -- attach -- Article 10
use of s.à r.l.
23 October 2012 External T.I. 2012-0440101E5 - Article X(6) Canada-US Treaty -- attach -- Article 10
31 May 2013 External T.I. 2013-0486011E5 - Loan to non-resident - Part XIII tax -- attach -- Article 10
partnership fiscally transparent for Treaty withholding purposes re s. 15(2) loan made by it
17 May 2012 IFA Roundtable, 2012-0444151C6 - Hybrid Partnerships and Branch Tax Liability -- attach -- Article 10
2012 Ruling 2012-0435211R3 - Article XXIX-A(3) of the Canada-US Tax Convention -- attach -- Article 10
30 November 2010 Annual CTF Roundtable, 2010-0386391C6 - Branch Tax -- attach -- Article 10
2012 Ruling 2011-0424211R3 - Article X(2) and 84(3) deemed dividends -- attach -- Article 10
Treaty-reduced rate applicable to redemption all of the common shares of a Canadian grandchild held by US beneficial grandparent
13 July 2009 External T.I. 2009-0318701E5 - Article X(2) and Tiered Partnerships -- attach -- Article 10
October 1992 T.I. 921009 "Loans to Non-Residents" -- attach -- Article 10
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