Article 13
28 November 2011 CTF Roundtable, 2011-0425901C6 - Does share derive value principally from real prop -- attach -- Article 13
whether shares derive their value from real property is determined irrespective of debt allocation
17 May 2012 IFA Roundtable, 2012-0444161C6 - Competent Authority Agreements -- attach -- Article 13
no deferral agreement where gain exempted
22 June 2012 External T.I. 2011-0416521E5 - Share Options and Taxable Canadian Property -- attach -- Article 13
share no longer includes option
2008 Ruling 2008-0272141R3 - Conversion of Delaware corporation into LLC -- attach -- Article 13
disposition of tcp through U.S. holdco was exempted
2012 Ruling 2011-0429961R3 - Hydrocarbon & Immovable property: Canada-UK Treaty -- attach -- Article 13
storage business carried on in leased real estate had over 50% of value
12 June 1995 External T.I. 9500915 - ARTICLE 13 CANADA-U.K. TREATY AND LOOK THROUGH BASIS -- attach -- Article 13
exclusion in XIII(7)(a) of UK treaty for property in which business is carried on is to be applied on a look-through basis
1993 A.P.F.F. Round Table, Q. 25 -- attach -- Article 13
13 July 1995 External T.I. 9505185 - UK CONVENTION ART XIII - SHARES -- attach -- Article 13
6 June 1994 External T.I. 9335425 - "ALIENATION OF PROPERTY" AND "INCOME" -- attach -- Article 13
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