Article 5
2006 Ruling 2006-0173601R3 - Permanent establishment -- attach -- Article 5
22 March 1990 Memorandum (August 1990 Access Letter, ¶1397) -- attach -- Article 5
25 March 1991 T.I. (Tax Window, No. 1, p. 9, ¶1166) -- attach -- Article 5
Fowler v. MNR, 90 DTC 1834, [1990] 2 CTC 2351 (TCC) -- attach -- Article 5
vending stand used 3 weeks per year was PE
1 December 1992 Memorandum (Tax Window, No. 27, p. 11, ¶2352; October 1993 Access Letter, p. 475) -- attach -- Article 5
27 January 2011 External T.I. 2010-0384901E5 - Article V, Paragraph 6(a) Canada-US Tax Convention -- attach -- Article 5
strict interpretation of exception for merchandise facility
25 February 2014 Internal T.I. 2013-0475161I7 - Whether USCo has a PE in Canada -- attach -- Article 5
offsite project services re mooted Canadian construction site p.e., separate "enterprise" and "connected project" under Art. V. para. 9 of U.S. Treaty
Keith Evans, "Leased Equipment: When Does a Permanent Establishment Exist?", 2002 Canadian Tax Journal, Vol. 50, No. 2, p. 489. -- attach -- Article 5
30 August 2011 External T.I. 2011-0402471E5 - Article V(9)(a), VII(1) -- attach -- Article 5
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