8 September 2017 External T.I. 2014-0549771E5 - Article XXIX-A:3 -- summary under Article 3

After noting the relevance of domestic definitions of a term under Art. III, para. 2, CRA stated that "the phrase 'person related thereto' [in Art. XXIX-A, para. 3 of the Canada-U.S. Treaty] should take its meaning from subsection 251(2)."