2012 Ruling 2011-0403291R3 - Treaty exempt sale -- attach -- Article 13
Treaty step-up to avoid the application of s. 55(2) to a spin-off made to effect an arm's length sale of the rump
Article 13
14 April 2014 Internal T.I. 2013-0516151I7 F - Article XIII(4) of the Canada-XXXXXXXXXX Convention -- attach -- Article 13
partnerships holding Quebec real estate were transparent for purposes of Treaty "consists of" test
Hurd v. The Queen, 81 DTC 5140, [1981] CTC 209 (FCA) -- attach -- Article 13
meaning of exchange
9 January 2001 External T.I. 2000-0042545 - Immovable property -- attach -- Article 13
2 January 1996 External T.I. 9514185 - ARTICLE XIII CANADA-ISRAEL TREATY -- attach -- Article 13
13 September 1995 Internal T.I. 9518087 - GAINS IN U.S. TREATY & LIFE INSURANCE PROCEEDS -- attach -- Article 13
22 October 1997 External T.I. 9710835 - ARTICLE XIII(5) U.S. TREATY (DUAL RESIDENTS) -- attach -- Article 13
25 April 1997 External T.I. 9709905 - SALE OF P-SHIP INTEREST BY NON-RESIDENT. -- attach -- Article 13
8 April 2003 External T.I. 2003-000199 -- attach -- Article 13
4 December 2013 Internal T.I. 2013-0489051I7 - Personal-Use-Property & Article XIII(9) -- attach -- Article 13
personal-use land and building are one property
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