Article 9
Teletech Canada, Inc. v. Canada (National Revenue), 2013 DTC 5110 [at at 6090], 2013 FC 572 -- attach -- Article 9
Veronika Solilová, Marlies Steindl, "Tax Treaty Policy on Article 9 of the OECD Model Scrutinized", OECD, Bulletin for International Taxation, March 2013, p. 128, at 130 -- attach -- Article 9
McKesson Canada Corporation v. The Queen, 2014 DTC 1040 [at at 2723], 2013 TCC 404 -- attach -- Article 9
5-year limitation did not apply to secondary Part XIII assessment
Derek G. Alty, Brian M. Studniberg, "The Corporate Capital Structure: Thin Capitalization and the ‘Recharacterization' Rules in Paragraphs 247(2)(b) and (d)", Canadian Tax Journal, (2014) 62:4, 1159-1202. -- attach -- Article 9
Alberta Printed Circuits Ltd. v. The Queen, 2011 DTC 1177 [at at 967], 2011 TCC 232 -- attach -- Article 9
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