Article 7
Income Tax Technical News, No. 18, 16 June 2000 -- attach -- Article 7
Markovitz, "Permanent Establishment - Home Office Relations", International Tax Planning, 1996 Canadian Tax Journal, Vol. 44, No. 4, p. 1127. -- attach -- Article 7
10 May 1995 External T.I. 9332355 F - Capital Gains -- attach -- Article 7
20 November 2014 Internal T.I. 2014-0539631I7 - Restrictive Covenants-Part XIII (Luxembourg) -- attach -- Article 7
restrictive covenant payment not eligible for relief under Lux Treaty
14 November 2007 External T.I. 2007-0253321E5 - Non-resident withholding tax -- attach -- Article 7
6 January 1992 T.I. (Tax Window, No. 15, p. 14, ¶1679) -- attach -- Article 7
16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478) -- attach -- Article 7
Loeck v. The Queen, 78 DTC 6368, [1978] CTC 528 (FCTD), aff'd 82 DTC 6071, [1982] CTC 64 (FCA) -- attach -- Article 7
Cudd Pressure Control Inc. v. Canada, 98 DTC 6630, [1999] 1 CTC 1 (FCA) -- attach -- Article 7
notional separate enterprise would not have rented the equipment
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