Article 16

See Also

Cheek v. The Queen (2002), docket 1999-1113-IT-G (TCC)

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Locations of other summaries Wordcount
Tax Topics - Treaties 39

Khabibulin v. The Queen, 00 DTC 1426 (TCC)

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Administrative Policy

27 July 2016 External T.I. 2015-0603271E5 - Subsection 216.1(1) and permanent establishment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 216.1 - Subsection 216.1(1) late filing under s. 216.1 not accommodated 208
Tax Topics - Income Tax Act - Section 115 - Subsection 115(2.1) prohibition against acting income being filed on a net basis in absence of timely s. 216.1 election 103

15 July 1992 T.I. 920480 (January - February 1993 Access Letter, p. 9 ¶C9-253)

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