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
Article 10
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
30 January 2002 External T.I. 2001-0106695 - Subs. 219(5.3);Article X of Canada-US Treaty -- attach -- Article 10
4 March 1993 Memorandum (Tax Window, No. 30, p. 18, ¶2472) -- attach -- Article 10
17 December 2002 External T.I. 2002-0155005 - FTC for U.K. Dividends -- attach -- Article 10
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