Arsove v. The Queen, 2016 TCC 283 (Informal Procedure) -- attach -- Article 24
application of Art. 24 of Canada-U.S. Treaty to IRA distribution to U.S. citizen
Article 24
3 February 2016 External T.I. 2014-0548111E5 - U.S. tax paid in respect of an LLC's income -- attach -- Article 24
Treaty sourcing rule does not trench on domestic FTC
Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3 -- attach -- Article 24
Brazilian tax sparing provision did not permit the taxpayer to shelter Canadian-source income
Halifax Round Table, February 1994, Q. 5 -- attach -- Article 24
19 October 1998 Memo 8M18146 -- attach -- Article 24
only U.S. AMT relating to non-Canadian source income eligible for FTC
1995 Alberta CICA Round Table, Q. 13 (C.T.O. "U.S. Alternative Minimum Tax") -- attach -- Article 24
3 March 1997 Internal T.I. 9641327 - SUBSECTION 20(11) AND TAX TREATIES -- attach -- Article 24
Kevyn Nightingale, "The Net Investment Income Tax: How it applies to U.S. Citizens Abroad", International Tax, No. 73, December 2013, p. 9. -- attach -- Article 24
Manjit Singh, Andrew Spiro, "The Canadian Treatment of Foreign Taxes", 2014 Conference Report, (Canadian Tax Foundation), 22:1-37 -- attach -- Article 24
Meyer v. The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure) -- attach -- Article 24
overpayment of U.S. tax not U.S. tax
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