1815

Velcro Canada Inc. v The Queen (2012) TCC 273.

1816

Brian Arnold. The Concept of Beneficial Ownership under Canadian Tax Treaties in Beneficial Ownership: Recent Trends. IBFD, 2013. P. 39, 47.

1817

Commission Fédérale de Recours en Matière de Contributions, Feb. 28, 2001, V. S.A., SRK 2000-055; VPB 65.86 (Case № JAAC65.86) ITLR 4 (2002). P. 191–214. URL: www.vpb.admin.ch/deutsch/doc/65/65.86.html.

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