28 May 2009 Internal T.I. 2009-0319161I7 - Canada-US Treaty - Article XXIX A(3) -- summary under Article 29A

CRA will therefore interpret the term 'registered securities dealer' to mean:

  • a 'registered securities dealer' for the purposes of the Income Tax Act (Canada); or
  • a 'dealer in securities' for the purposes of Section 475 of the Internal Revenue Code and whose dealings as such are regulated under US federal or state-level securities legislation.
Topics and taglines
Topic
Treaties - Income Tax Conventions - Art. 29A
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
311242
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
347196
Extra import data
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