Canadian case sheds light on meaning of "beneficial owner" in South African tax law

Authors :

Ger, B

Journal Title :

De Rebus

Citation :

(2008) Oct DR 50

S.A. Cases Cited :

Pr?evost Car Inc v Her Majesty the Queen (2008) TCC 231 (Tax Court of Canada, 22 April 2008)

Subject :

Withholding tax

Withholding tax - Canada

Beneficial owner (Words and phrases)

Dividends - Taxation

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