Article 4
St. Michael Trust Corp. v. Canada, 2010 DTC 5189 [at at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 DTC 5063 [at 6881], 2012 SCC 14 -- attach -- Article 4
Morris v. Canada (National Revenue), 2009 FC 434 -- attach -- Article 4
Kristen A. Parillo, "Canada Will Litigate U.S. LLC Questions under Fifth Protocol", Tax Notes Internationals, 4 October 2010, p. 7. -- attach -- Article 4
Allchin v. Canada, 2004 DTC 6468, 2004 FCA 206 -- attach -- Article 4
Edward Tanenbaum, "Where's Your Center of Vital Interests?: Treaty Tie-Breakers", Tax Management International Journal, Vol. 42, No. 5, May 10, 2013, p. 293 -- attach -- Article 4
Placrefid Ltd. v. The Queen, 92 DTC 6480, [1992] 2 CTC 198 (FCTD) -- attach -- Article 4
Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 SCR 802, [1995] 2 CTC 64 -- attach -- Article 4
Salt v. The Queen, 2007 DTC 520, 2007 TCC 118 -- attach -- Article 4
22 March 1994 Internal T.I. 9402046 - CENTRE OF VITAL INTERESTS - XXXXXXXXXX EMPLOYEE (4093- U5-100-4) -- attach -- Article 4
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