Article 12
4 March 1992 Memorandum (Tax Window, No. 17, p. 11, ¶1781) -- attach -- Article 12
Canada v. Dawn’s Place Ltd., [2006] GSTC 137, 2006 FCA 349 -- attach -- Article 12
incidental use of copyright in acquiring data did not create a copyright supply
21 April 2015 External T.I. 2013-0494251E5 - 128.1(4) and Part XIII tax on future payments -- attach -- Article 12
client list utilization payments to U.S. resident
21 September 2012 External T.I. 2012-0457951E5 - Fee for Information -- attach -- Article 12
information on customer leads was exempted as information on commercial experience
Western Electric Co. Inc. v. MNR, 69 DTC 5204, [1969] CTC 274 (Ex Ct), briefly aff'd 71 DTC 5068 (SCC) -- attach -- Article 12
19 April 2011 External T.I. 2011-0392761E5 - Motion picture films, ITA 212(5) -- attach -- Article 12
Income Tax Technical News, No. 25, 30 October 2002, "E-Commerce" -- attach -- Article 12
3 August 1994 External T.I. 9108855 - WITHHOLDING TAX COMPUTER SOFTWARE ROYALTIES -- attach -- Article 12
Income Tax Technical News, No. 23, 18 June 2002 -- attach -- Article 12
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