19 June 2002 External T.I. 2000-0020525 F - Article 19 Canada - France Tax Treaty -- attach -- Article 19
question of whether French payer was a governmental instrumentality referred to group which could engage in competent authority matters
Article 19
10 February 2022 External T.I. 2019-0819651E5 F - Pension from China -- attach -- Article 19
pension from China paid to former civil servant now resident in Canada was not exempted under Art. 18 of the Canada-China Treaty
13 October 2009 External T.I. 2009-0342091E5 F - Revenu d'emploi exonéré par Conv.- frais de garde -- attach -- Article 19
employment income that was Treaty-exempt was to be reported (on a separate line), with the s. 110(1)(f)(i) deduction then claimed
T.I. 921585 (December 1992 Access Letter, p. 24, ¶C111-048) -- attach -- Article 19
Cloutier v. The Queen, 2003 DTC 317 (TCC) -- attach -- Article 19
