Article 11
1 March 1995 External T.I. 9426805 - WITHHOLDING TAX ON INTEREST (HAA 4093 U5-100-11) -- attach -- Article 11
23 July 1996 External T.I. 9612365 - ARTICLE XI(4) & "INCOME ASSIMILATED TO INCOME"... -- attach -- Article 11
21 May 2009 IFA Roundtable Q. 1, 2009-0321451C6 - Meaning of beneficial owner in Article 10, 11 & 12 -- attach -- Article 11
1 February 2002 External T.I. 2001-007820 -- attach -- Article 11
7 May 2004 IFA Roundtable Q. 1, 2004-0072131C6 - IFA Round Table 2004 Q.1 - 212(13.1)(a) -- attach -- Article 11
17 July 1992 T.I. 920168 (January - February 1993 Access Letter, p. 35, ¶C180-134) -- attach -- Article 11
R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 -- attach -- Article 11
guarantee fees were not interest
93 C.M.TC - Q. 15 -- attach -- Article 11
J. David Oliver, "Beneficial Ownership", Bureau for International Fiscal Documentation, Vol. 54, No. 7, July 2000, p. 310. -- attach -- Article 11
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