By services, 13 July, 2017 13 August 2009 External T.I. 2009-0320581E5 - Subsections 20(11) and 20(12)
By services, 21 December, 2016 14 September 2010 External T.I. 2010-0379381E5 - Provincial foreign tax credit
By services, 21 December, 2016 25 November 2009 Roundtable, 2009-0347881C6 - German Organschaft -- 95(2)(a)
By services, 28 November, 2015 8 September 2005 External T.I. 2004-0085081E5 - Conversion of a foreign currency denominated debt
By services, 28 November, 2015 14 August 2008 External T.I. 2004-0104691E5 - Conversion of a LLC to a LP
