Article V Permanent Establishment
Article VI – Income from Real Property
Article VII – Business Profits
Article VII.1 – Business Profits
Article VII.2 – Explanation & Interpretation of Article VII Under Canadian Law
Article 7. 2 . 2 – Canadian Interpretation of the Treaty
Article VII.3.1 – U.S. Taxation of Foreign Persons Doing Business in the U.S.
Article VII.3.2 – U.S. Interpretation of the Canada-US Tax Treaty
Article VIII
8.2.1 Explanation & Interpretation of Article 8 Under Canadian Law
8.2.2 Explanation & Interpretation of the Treaty under Canadian Law
8.3 Explanation & Interpretation of Article 8 under U.S. Law
Article XI – Related Persons
9.2 Explanation & Interpretation of Article 9 Under Canadian Law
9.2.1 Taxation of Transactions between Non-Arm’s Length Parties under Canadian Law
9.2.2 Explanation & Interpretation of Article 9 Under Canadian Law
9.3 Explanation & Interpretation of Article IX Under U.S. Law
9.3.1 U.S Transfer Pricing Principles
9.3.2: U.S Interpretation of the Treaty
Introduction to Article X – Dividends