6 August 2004 External T.I. 2004-0066621E5 - Irish Investment Undertakings -- attach -- Article 4
Irish investment undertakings not Treaty residents
Article 4
1 June 2009 External T.I. 2009-0319481E5 - Dividends Paid to S Corporation -- attach -- Article 4
2012 Ruling 2012-0458361R3 - Cross-Border Financing -- attach -- Article 4
derivative benefit re loan interest
26 October 2010 External T.I. 2009-0339951E5 - Canadian Branch Tax -- attach -- Article 4
S corp v. LLC
2010 Ruling 2010-0353101R3 - Article IV(7)(b) Restructuring -- attach -- Article 4
ULC PUC increase through stock dividend
2 February 2012 External T.I. 2012-0434311E5 - Canada-U.S. Tax Convention -- attach -- Article 4
24 March 2004 External T.I. 2003-0032781E5 - Treaty benefits for Irish Investment Undertakings -- attach -- Article 4
Garcia v. The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure) -- attach -- Article 4
Allchin v. The Queen, 2005 DTC 603, 2005 TCC 476 -- attach -- Article 4
Yoon v. The Queen, 2005 DTC 1109, 2005 TCC 366 -- attach -- Article 4
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