J. S. Peterson, "Canadian Taxation of Non-Residents", 1974 Conference Report (Canadian Tax Foundation), p. 262

Partnership not a person prior to enactment of s. 212(13.1)(b) (p. 263)

.. Part XIII tax applies only in respect of payments to non-resident...

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Effect of introduction of s. 212(13.1)(a) (pp. 264-265)

This amendment is expected to stop a fair amount of tax leakage. For example, it is...

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