Article 15
Garcia v. The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure) -- attach -- Article 15
"derived" referred to geographic source
Prescott v. The Queen, 96 DTC 1372, [1995] 2 CTC 2068 (TCC) -- attach -- Article 15
Sutcliffe v. The Queen, 2006 DTC 2076, 2005 TCC 812 -- attach -- Article 15
Kasper Dziurdź, "Article 15 of the OECD Model: The 183 Day Rule and the Meaning of 'Borne by a Permanent Establishment'", OECD, Bulletin for International Taxation, March 2013, p. 122 -- attach -- Article 15
20 March 2015 External T.I. 2014-0534301E5 - Canadian Withholding Tax on Retiring Allowance -- attach -- Article 15
retiring allowance paid to French individual for loss of non-resident employment
20 March 2002 Internal T.I. 2002-0126537 - Article XV(2); Employee Stock Options -- attach -- Article 15
2 December 1993 Income Tax Severed Letter 933330A F - Non-Resident Exercises Stock Option (4093-U5-100-15) -- attach -- Article 15
3 September 1997 Internal T.I. 9714337 - STOCK OPTION BENEFIT EXERCISED BY A NON-RESIDENT -- attach -- Article 15
2 December 1993 Memorandum 933330 (C.T.O. "Non-Resident Exercise Stock Option (4093-U5-100-15)") -- attach -- Article 15
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