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Unformatted text preview: ferred to as “the 2008 iFa seminar”) and the 2008 round table, supra note 7, Cra officials confirmed that the Cra was reviewing the procedures to be followed and the new forms that may be required to supplement the existing procedures. The united states requires us residents that make payments to non-residents to file the internal revenue service form W-8bEN (certificate of foreign status of beneficial owner for united states tax withholding). 18 These flowcharts have been adapted from John Venuti, ron Dabrowski, Douglas Poms, and alexey Manasuev, “Eligibility for Treaty benefits under the France-u.s. income Tax Treaty,” special reports (2008) vol. 49, no. 6 Tax Notes International 523. although much of the wording in the flowcharts has been retained, the interaction between figure 4 and the other flow charts in the appendix has been substantially changed in the interest of clarity and brevity. similarly, some aspects of the flowcharts have been altered to clarify logical relationships. i nternational tax planning n 91 comprehensive review of the LOb article, the factual circumstances surrounding each cas...
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