Article 11
Abraham Leitner, "BEPS Targets Commonly Used Canada-U.S. Hybrid Structures", Tax Notes International, 9 February 2015, p. 531. -- attach -- Article 11
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. -- attach -- Article 11
The Queen v. Associates Corp. of North America, 80 DTC 6140, [1980] CTC 215 (FCA) -- attach -- Article 11
2014 Ruling 2014-0521831R3 - Withholding on interest payments -- attach -- Article 11
interest paid within consolidated U.S. group re acquisition of Cdn hybrid LP is Treaty-exempt
Sander, Bolderman, "Tour d'horizon of the term 'beneficial owner,'", Tax Notes International, 8 June 2009, p. 881. -- attach -- Article 11
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 -- attach -- Article 11
Richard Tremblay, Matias Milat, "Hybrid Entities in Dually-Chartered Entities - International Tax Developments", International Tax Planning, Vol. XII, No. 3, p. 864. -- attach -- Article 11
17 May 2012 IFA Roundtable, 2012-0444041C6 - IFA 2012 - Beneficial Ownership -- attach -- Article 11
beneficial owner must have discretion for use
26 August 2013 Internal T.I. 2013-0494211I7 - participating debt interest -- attach -- Article 11
Cdn petroleum exploration company with no extracted petroleum pays participating interest re price of petroleum
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