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Although the treaty allows Canada to modify Canadian law, any modification must not affect the general principle of effectively exempting such dividends from U.S.
The conditions for exempting participant-directed transactions are slightly different than those exempting stock-award transactions and arguably somewhat more complicated; satisfying this portion of Rule 16b-3 involves insider action, generally an election six months in advance of the transaction or holding distributed stock or an interest in a stock fund for at least six months.
Of the foregoing three bases for exempting payees, the gross receipts test may be the easiest to administer because a corporate payee's exempt status could be based on information set forth in the payee's income tax return - i.e., Line l(a) of Form 1120.(12)