Article 4
Paul K. Tanaki, amp; Sarah Davidson Ladly:, "Payments by Hybrid Entities under the Revised Canada-United States Income Tax Convention", Corporate Finance, Vol. XV, No. 4, 2009 p. 1710. -- attach -- Article 4
John Avery Jones, "Place of Effective Management as a Residence Tie-Breaker", International Bureau of Fiscal Documentation Bulletin, January 2005, p. 20. -- attach -- Article 4
Jack Bernstein, "Fiscally Transparent Entities and the Canada-US Treaty", Canadian Tax Highlights, Vol. 20, No. 1, January 2012 -- attach -- Article 4
Richard Lewin, "Oh What a Tangled Web ..", International Tax, August 2010, No. 53, p. 10. -- attach -- Article 4
Wang v. The Queen, 2001 DTC 433 (TCC) (Informal Procedure) -- attach -- Article 4
Anson v. HMRC, [2015] UKSC 44 -- attach -- Article 4
pragmatic approach to determining "same" - also appearing in IV,7(b) of Cda-US Treaty
Commissioner of Taxation v. Resource Capital Fund III LP, [2014] FCAFC 37 (Fed. Ct. of Austr.) -- attach -- Article 4
reverse hybrid partnership
Black v. The Queen, 2014 DTC 1046 [at at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 -- attach -- Article 4
Treaty residence not domestically applicable
Endres v. R., 98 DTC 1101, [1998] 1 CTC 2259 (TCC) -- attach -- Article 4
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