Article 4
2013 Ruling 2012-0467721R3 - IV(7)(b) & PUC increase -- attach -- Article 4
two-step distribution to two S-Corp shareholders of ULC/interest payment to one
17 October 2012 External T.I. 2011-0428781E5 - US LLC owned by Canadian residents -- attach -- Article 4
U.S. LLC not resident in U.S.
2014 Ruling 2013-0491331R3 - Introduction of a partnership and Art.IV(7)(b) -- attach -- Article 4
Art. IV(7)(b) avoided on note owing by ULC to S Corp through contributing note to partnership
12 February 2014 External T.I. 2013-0486931E5 - Distribution by ULC to a Trust to a NR beneficiary -- attach -- Article 4
hybrid trust holding ULC
2013 Ruling 2012-0471921R3 - Deemed dividend on return of capital -- attach -- Article 4
PUC increase and distribution
29 March 2004 External T.I. 2004-005483 -- attach -- Article 4
19 May 2009 External T.I. 2007-0263441E5 - Tax Treaties -- attach -- Article 4
23 May 2013 IFA Round Table, Q. 10 -- attach -- Article 4
interposition of third-country entities not viewed favourably
Brad Gordica, Sara McCracken, "Canada-US Protocol: Top Five Issues fro Cross-Border Businesses", 2009 BC Conference Report -- attach -- Article 4
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