Article 4
Minin v. The Queen, 2008 DTC 4463, 2008 TCC 429 -- attach -- Article 4
Edwards v. The Queen, 2002 DTC 1856 (TCC) -- attach -- Article 4
TD Securities (USA) LLC v. The Queen, 2010 TCC 186 -- attach -- Article 4
US LLC eligible for Treaty-reduced rate on dividends
Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152 -- attach -- Article 4
Corrado Cardarelli, Peter Keenan, "Planning Around the Anti-Hybrid Rules in the Canada-US Tax Treaty", 2013 Conference Report (Canadian Tax Foundation), pp.16:1-27 -- attach -- Article 4
Jack Bernstein, "Canada-US Tax Traps for LLCs", Canadian Tax Highlights, Volume 22, Number 2, February 2014, p. 11 -- attach -- Article 4
Brian Cleave, "The Treaty Residence of Trusts in the United Kingdom and Canada: Some Thoughts on the Smallwood and Garron (or St Michael Corp) Cases", British Tax Review, 2011, No. 6. p. 705. -- attach -- Article 4
Padmore v. IRC, [1987] BTC 3 (Ch. D.), aff'd [1989] BTC 231 (C.A.) -- attach -- Article 4
McFadyen v. The Queen, 2000 DTC 2473 (TCC), aff'd 2003 DTC 5015 (FCA) -- attach -- Article 4
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