Trieste v. Canada, 2012 FCA 320, aff'g 2012 DTC 1125 [at 3133], 2012 TCC 91 -- attach -- Article 4
vital interest: closest personal and economic relations
Article 4
19 April 2012 Internal T.I. 2012-0436221I7 - LLCs and ULCs and Treaty benefits -- attach -- Article 4
LLC itself claims benefits for US members
2010 Ruling 2010-0361591R3 - Article IV(7)(b) Restructuring -- attach -- Article 4
Art. IV(7)(b) not applicable to ULC interest owned by C-Corp paid to another C-Corp member of same US consolidated group
16 February 2012 External T.I. 2011-0430841E5 - U.S. Grantor Trusts -- attach -- Article 4
2010 Ruling 2010-0364531R3 - Deemed dividends derived by US Residents -- attach -- Article 4
PUC increase and distribution by ULC owned by S corp and US LP
R. Ian Crosbie, "Recent Development affecting Residence under Canada's Income Tax Conventions", Corporate Finance, Vol. VII, No. 2, 1999, p. 606. -- attach -- Article 4
Peter A. Glicklich, Abraham Leitner, "New Canada-US Protocol Contains Certain Hybrid Entity Surprises", Selected US Tax Developments, 2007 Canadian Tax Journal, NO. 4 -- attach -- Article 4
Bissell, "Canada Interprets Tax Treaty Narrowly or U.S. Citizens Here Temporarily", Taxation of Executive Compensation and Retirement, December/January 1992, p. 531. -- attach -- Article 4
Heather O'Hagan, "Canada-U.S. Tax Treaty Protocol - United States Kicks Off Ratification Process", CCH International Tax, No. 41, p. 1, August 2008 -- attach -- Article 4
Bujnowski v. Canada, 2006 DTC 6071, 2006 FCA 32 -- attach -- Article 4
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