Article 11

Cases

R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504

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The Queen v. Associates Corp. of North America, 80 DTC 6140, [1980] CTC 215 (FCA)

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Administrative Policy

15 May 2019 IFA Roundtable Q. 3, 2019-0798741C6 - Participating Debt Interest & US Treaty

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2017 Ruling 2017-0712731R3 - Amount of withholding tax under paragraph 212(1)(b)

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7 September 2016 External T.I. 2014-0563781E5 - Articles 10 and 11 of Canada-UK Treaty

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 10 limited partners generally do not have control over a company’s voting power/an over-10% limited partner is considered to “indirectly” own over 10% of an LP subsidiary 439
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) limited partners of an LP could deal at arm’s length with a Canadian sub of the LP 218

2014 Ruling 2014-0521831R3 - Withholding on interest payments

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26 August 2013 Internal T.I. 2013-0494211I7 - participating debt interest

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6 September 2013 External T.I. 2013-0478241E5 - U.K. Individual Savings Account (ISA)

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17 May 2012 IFA Roundtable, 2012-0444041C6 - IFA 2012 - Beneficial Ownership

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21 May 2009 IFA Roundtable Q. 1, 2009-0321451C6 - Meaning of beneficial owner in Article 10, 11 & 12

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7 May 2004 Miscellaneous 2004-0072131C6 - IFA Round Table 2004 Q.1 - 212(13.1)(a)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) partnership borrower was transparent 127
Tax Topics - Income Tax Act - Section 212 - Subsection 212(13.1) - Paragraph 212(13.1)(a) where s. 212(13.1)(a) does not apply, it may be possible to consider a Canadian partner to be an interest payer 213

5 February 2002 Internal T.I. 2000-005863 -

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1 February 2002 External T.I. 2001-007820 -

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1997 Ruling 972926

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23 July 1996 External T.I. 5-961236 -

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24 May 1995 Memorandum 950508 (C.T.O. "Art XI(3)(e) Canada-U.S. Income Tax Convention")

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1 March 1995 T.I. 942680 (C.T.O. "Withholding Tax on Interest (HAA 4093 UF-100-11)")

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93 C.M.TC - Q. 15

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 5 23

17 July 1992 T.I. 920168 (January - February 1993 Access Letter, p. 35, ¶C180-134)

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1 May 1991 Memorandum (Tax Window, No. 3, p. 25, ¶1228)

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15 November 1990 TI 902937

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4 September 1990 Memorandum (Tax Window, Prelim. No. 1, ¶1013)

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Articles

Ian Bradley, Denny Kwan, Dian Wang, "Is The Back-to-Back Withholding Tax Regime an Effective Anti-Treaty-shopping Measure? ", Canadian Tax Journal, (2016) 64:4, 833-58

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Abraham Leitner, "BEPS Targets Commonly Used Canada-U.S. Hybrid Structures", Tax Notes International, 9 February 2015, p. 531.

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Andrew Spiro, Ian Caines, "Welcome News from the CRA in the Continuing Saga of Cross-Border Convertible Debt", International Tax, Number 73, December 2013, p. 5.

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Marco Rossi, "An Italian Perspective on the Concept of Beneficial Ownership", Tax Notes International, December 23, 2013, p. 1133.

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Michael N. Kandev, Matthew Peters, "Treaty Interpretation: The Concept of 'Beneficial Owner' in the Canadian Tax Treaty Theory and Practice", Canadian Tax Foundation, 2011 Conference Report, 26:1-60

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Treaties 111

Richard Collier, "Clarity, Opacity and Beneficial Ownership", British Tax Review, 2011, No. 6, p. 684: review of history of OECD commentaries on beneficial ownership concept and review of practices of tax authorities who use an economics-based interpretation.

Sander, Bolderman, "Tour d'horizon of the term 'beneficial owner,'", Tax Notes International, 8 June 2009, p. 881.

Richard Tremblay, Matias Milat, "Hybrid Entities in Dually-Chartered Entities - International Tax Developments", International Tax Planning, Vol. XII, No. 3, p. 864.

J. David Oliver, "Beneficial Ownership", Bureau for International Fiscal Documentation, Vol. 54, No. 7, July 2000, p. 310.

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