Angoss International Ltd. v. R., 99 DTC 567, [1999] 2 CTC 2259 (TCC) -- summary under Article 12

By services, 28 November, 2015

A lump-sum payment made for a non-exclusive licence to source code to be used by the taxpayer in manufacturing software to be sold by it was exempt under s. 212(1)(d)(vi) and under Article XII, para. 3 of the Canada-U.S. Income Tax Convention.

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Treaties - Income Tax Conventions - Art. 12
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Node
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340571
Extra import data
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