Article 12
20 December 1994 External T.I. 9421435 - ROYALTIES AND CANADA-UK INCOME TAX CONVENTION -- attach -- Article 12
Velcro Canada Inc. v. The Queen, 2012 DTC 1100 [at at 2966], 2012 TCC 57 -- attach -- Article 12
2 August 2012 External T.I. 2011-0422781E5 - Part XIII tax-fee to use on-line trading program -- attach -- Article 12
fee for software use is not generally a royalty unless Treaty so directs
15 October 1997 External T.I. 9700185 - FRANCHISE AGREEMENT IN PARENT AND SUBSIDIARY CASE -- attach -- Article 12
Angoss International Ltd. v. R., 99 DTC 567, [1999] 2 CTC 2259 (TCC) -- attach -- Article 12
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