Article 5
7 August 1998 Discussion Paper on Proposed Changes to Revenue Canada's Guidelines for Treaty-Based Waivers of Regulation 105 Withholding (Draft) -- attach -- Article 5
1994 A.P.F.F. Round Table, Q. 44 -- attach -- Article 5
93 C.M.TC - Q. 15 -- attach -- Article 5
30 November 1999 External T.I. 9826935 - PERMANENT ESTABLISHMENT -- attach -- Article 5
12 December 1994 External T.I. 9407935 - PERMANENT ESTABLISHMENT-CDA-US CONVENTION -- attach -- Article 5
5 July 1994 External T.I. 9335225 - MEANING OF PERMANENT ESTABLISHMENT - ARTICLE V U.S. -- attach -- Article 5
28 June 1993 T.I. (Tax Window, No. 32, p. 6, ¶2598) -- attach -- Article 5
DIT v. FC Bamford Excavators Ltd., ITA No. 540/Del/2011 (14 March 2014 ITAT Delhi) -- attach -- Article 5
seconded employees
Deputy Director of Income Tax v. Tekmark Global Solutions LLC (2010), 38 SOT 7 (Mumbai ITAT) -- attach -- Article 5
no services provided through seconded employees
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