Article 13
5 September 2003 External T.I. 2003-0029675 - Article XIII(3)(b)(ii) U.S. Treaty -- attach -- Article 13
Gladden Estate v. The Queen, 85 DTC 5188, [1985] 1 CTC 163 (FCTD) -- attach -- Article 13
deemed disposition
Lanthier, "Acquiring, Holding and Financing Canadian Corporations", Bulletin for International Fiscal Documentation, Vol. 48, No. 8/9, August/September 1994, Special IFA issue, p. 419. -- attach -- Article 13
Geoffrey S. Turner, "Harmonizing Tax Treaty Exemptions and Taxable Canadian Property: Demise of the Buisness Property Exemption", International Tax, No. 64, CCH, June 2012, p. 5 -- attach -- Article 13
24 September 2014 External T.I. 2014-0543071E5 F - Article XIII of the Canada-France Treaty -- attach -- Article 13
taxation by Canada and France of gain from immovable
2014 Ruling 2014-0527221R3 - Disposition of shares under Canada-Israel Treaty -- attach -- Article 13
"consist of" not a "derived from" test
17 November 2014 External T.I. 2014-0555061E5 - Canada-Japan Income Tax Convention, Article 13 -- attach -- Article 13
tcp gain arising in Canada
Michael Lang, "Income Allocation Issues Under Tax Treaties", Tax Notes International, April 21, 2014, p. 285. -- attach -- Article 13
15 October 1997 External T.I. 9713855 - ARTICLE XIII CANADA-ISRAEL TAX TREATY -- attach -- Article 13
alienation includes a deemed disposition under s. 128.1
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