 |
|
"Subsection 212 (13.2): A Trap for the Unwary?" CCH International Tax Newsletter, No. 36, October 2007
|
|
|
|
|
|
|
Date: October 1 2007 |
|
|
|
|
|
What seems like a simple question from a non-tax specialist to a tax lawyer can lead to a complex analysis and to potentially adverse tax consequences for non-residents of Canada. All practitioners should be aware of this particularly onerous provision.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|