Article 13
84 C.R. - Q.58 -- attach -- Article 13
84 C.R. - Q. 40 -- attach -- Article 13
alienation under US treaty includes deemed dispositions
90 C.P.T.J. - Q.33 -- attach -- Article 13
27 February 1990 Memorandum (July 1990 Access Letter, ¶1335) -- attach -- Article 13
8 October 1992 T.I. 920970 (September 1993 Access Letter, p. 419, ¶C111-056) -- attach -- Article 13
20 August 2007 External T.I. 2005-0111151E5 - Article 13(4) Canada - Germany Tax Agreement -- attach -- Article 13
full-service motel would not be a rental property