26 April 2017 IFA Roundtable Q. 3, 2017-0691131C6 - U.S. LLPs and LLLPs -- summary under Article 4

Are Florida and Delaware LLPs and LLLPs that are treated by CRA as corporations considered to come within para. IV(6) of the Canada-US Treaty? CRA: yes.

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d7 import status
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