25 September 2012 B.C. CTF Roundtable Q. 10, 2012-0457591C6 - B.C. CTF 2012 - Q.10 US LLC -- attach -- Article 4
LLC not entitled to Treaty benefits except under IV.6
Article 4
Resource Capital Fund III LP v. Commissioner of Taxation, [2013] FCA 363 (Fed. Ct. of Austr.), rev'd supra. -- attach -- Article 4
2012 Ruling 2011-0430761R3 - Paid-up capital Increase -- attach -- Article 4
two-step distribution with S-Corp shareholder
Kevin Duxbury, "Canadian-Owned US LLCs More Costly After the Fifth Protocol", Tax for the Owner-Manager, Vol. 9, No. 4, October 2009, p. 8. -- attach -- Article 4
Steiss, "Issues Relating to Tax Freeze", 1993 Conference Report, c. 45 -- attach -- Article 4
Richard Lewin, "A Change in Protocol: The Fifth Protocol to the Canada-U.S. Income Tax Convention", International Tax, CCH, October 2007, No. 36. -- attach -- Article 4
D. Ward, "A Resident of a Contracting State for Tax Treaty Purposes: A Case Comment on Crown Forest Industries", 1996 Canadian Tax Journal, Vol. 44, No. 2, p. 408. -- attach -- Article 4
16 June 2014 External T.I. 2014-0516451E5 - Application of Canada-Israel Tax Convention -- attach -- Article 4
Canadian corporation a Canadian "national" under Canada-Israel tie-breaker
2014 Ruling 2014-0534751R3 - Deemed dividends from ULC holdco and Art IV(7)(b) -- attach -- Article 4
2-step PUC increase and distribution by ULC coupled with dividend paid directly by exchangeable share sub of ULC to U.S. Parent
Boston v. R., 98 DTC 1124, [1998] 1 CTC 2217 (TCC) -- attach -- Article 4
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