Article 15
26 February 2014 External T.I. 2013-0487961E5 - Excluded Right or Interest -- attach -- Article 15
apportionment of stock option benefits based on situs of employment during vesting period
3 February 2014 External T.I. 2012-0464541E5 - Article 15 of the Canada-Germany Income Tax Treaty -- attach -- Article 15
183-day test
Dewling, "U.S. Residents Rendering Temporary Services in Canada May Be Subject to Canadian Tax on Remuneration Received from U.S. Employer", Taxation of Executive Compensation and Retirement, November 1990, p. 355. -- attach -- Article 15
10 February 2015 External T.I. 2013-0484501E5 - Treaties Article XV -- attach -- Article 15
$10,000 safe harbour for Canadian employment income of U.S. resident applied on calendar year basis even where he was a part-year resident
16 June 2014 External T.I. 2013-0515431E5 - International traffic and airline enterprise -- attach -- Article 15
U.K company's provision of crew to Canadian airline/Reg. 102 withholding or waiver notwithstanding Treaty exemption
23 January 2012 External T.I. 2011-0418281E5 - Employment income - treaty exemption -- attach -- Article 15
US sub is true employer
Hale v. The Queen, 90 DTC 6481, [1990] 2 CTC 247 (FCTD), aff'd 92 DTC 6473 (FCA) -- attach -- Article 15
85 C.R. - Q.55 -- attach -- Article 15
14 December 1992 Income Tax Severed Letter 912281A F - PROFESSIONS DÉPENDANTES\AVANTAGES EN VERTU D'UN EMPLOI -- attach -- Article 15
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