Article 12
2011 Ruling 2011-0416891R3 - Fees for Digital Content & Management Services -- attach -- Article 12
2012 Ruling 2011-0416821R3 - Article XII of Canada-US Tax Convention -- attach -- Article 12
sales-related payments for designs needed to manufacture a product exempted under 3(c) of the Canada-US Treaty
MCA Television Ltd. v. The Queen, 94 DTC 6375 (FCTD) -- attach -- Article 12
1996 Ontario Tax Conference Round Table, Q. 3 (No. 9630040) -- attach -- Article 12
6 September 1995 External T.I. 9518895 - WITHHOLDING TAX -- attach -- Article 12
19 February 1997 External T.I. 9616305 - ROYALTY PAYMENTS FOR SHOWING VIDEOS IN PUBLIC -- attach -- Article 12
Transfer Pricing Memorandum TPM-06, “Bundled Transactions” 16 May 2005 -- attach -- Article 12
distinction between know-how and services provision
22 February 2011 External T.I. 2010-0374421E5 - Motion Picture Copyright Royalties -- attach -- Article 12
royalties for videos for home use are exempt under US, but not other, Treaties
1 February 2012 External T.I. 2011-0431571E5 - Canadian resource royalty received by US resident -- attach -- Article 12
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