17 June 2011 External T.I. 2011-0403541E5 - "employer"/ "person" -- summary under Article 15

Respecting Art. XV(2)(b) of the Canada-US Convention:

[T]he intention is to determine who, in fact, is exercising the functions of employer. In making this determination, the CRA generally will refer to principles developed under Canadian jurisprudence and the Quebec Civil Code.

Topics and taglines
Topic
Treaties - Income Tax Conventions - Art. 15
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
313845
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
347127
Extra import data
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