Книга: Основы международного корпоративного налогообложения
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C. Brown. Symposium: Beneficial ownership and the Income Tax Act (51 CTJ 1 2003). P. 424–427.

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Mark D. Brender. Beneficial Ownership in Canadian Income Tax Law. Bijurilex. URL: www.bijurilex.org/site/att/BRENDER-Propriete_effective_2002-08-20_E.htm; Mark D. Brender. Symposium: Beneficial ownership and the Income Tax Act. Canadian Tax Journal. 2003. № 1. P. 315–318.
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