Words and Phrases - "rental property"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

20 August 2007 External T.I. 2005-0111151E5 - Article 13(4) Canada - Germany Tax Agreement

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 13
full-service motel would not be a rental property

"Real property would not be considered rental property for purposes of Article 13(4) of the [Canada-Germany] Treaty unless the property was subject to a lease agreement that created a landlord/tenant relationship ... It is our view that a full-service motel would not normally constitute a rental property ...".

Words and Phrases
rental property