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5 August 2020- 11:47pm Samsung Heavy Industries – Supreme Court of India finds that a Mumbai liaison office for a domestic construction project was not a PE Email this Content Samsung, a resident of South Korea, was a member of a consortium for fabricating and installing offshore drilling plaforms at an oil development off the west coast of India of an India oil company (“ONGC”). ... Also… the Mumbai Project Office … would fall within Article 5(4)(e) of the DTAA, inasmuch as the office is solely an auxiliary office, meant to act as a liaison office between the Assessee and ONGC. ... Samsung Heavy Industries Co Ltd (Supreme Court) CIVIL APPEAL NO. 12183 of 2016 under Treaties – Income Tax Conventions – Art. 5. ...

28 September 2020- 11:11pm Pike – Federal Court of Australia, Full Court finds that an individual had his centre of vital interest where he was employed, rather than where he had his greater personal ties Email this Content Unusually, the tiebreaker rule for individuals in the Australia-Thailand Treaty applied the test of the country of the individual’s habitual abode second, and the country “with which the person’s personal and economic relations are the closer” third, rather than in the reverse order. ... The Court confirmed the primary judge’s conclusion that Mr Pike had a habitual abode in both countries, stating inter alia that “there is no warrant … for imputing that the habitual abode of a person is the place where the individual has spent more days.” ... Summary of Commissioner of Taxation v Pike [2020] FCAFC 158 under Treaties – Income Tax Conventions – Art. 4. ...

1 August 2014- 12:43pm Beaudet and Saucier – Tax Court of Canada finds that the FMV of a newly-constructed apartment building is its direct and indirect cost Email this Content An apartment building which is constructed for rental by the builder generally is subject to GST on its fair market value when the first tenant moves in.  ... The Queen, 2014 TCC 52 under General Concepts – fair market value – real estate. ...

19 January 2014- 10:00pm Garber – per Tax Court of Canada, 600 LP investors incurred non-deductible losses as the underlying business activities were mere window-dressing Email this Content Over 600 taxpayers completely lost their substantial investments in limited partnerships that supposedly were to acquire and charter yachts.   ... The Queen, 2014 DTC 1045 [at 2812], 2014 TCC 1 under s. 3- Reasonable Expectation of Profit/Business Activity, s. 96, s. 18(1)(a) – income-producing purpose, 13(21) – depreciable property, Reg. 1102(1)(c) and s. 20(1)(c). ...

6 September 2017- 12:40am Gillen – Tax Court of Canada finds that property was not used in a business for s. 110.6(14)(f)(ii) purposes when it was beneficially acquired and dropped-down on the same day Email this Content The availability of the enhanced capital gains exemption to a group of taxpayers depended on the proposition that a newly-formed limited partnership had used, in a Canadian active business, applications to the Saskatchewan government for potash exploitation rights before it transferred such property to a newly-incorporated corporation (“Devonian”), whose shares were sold a number of months later. ... The Queen, 2017 TCC 163 under s. 110.6(14)(f)(ii), General Concepts – Ownership, General Concepts – Effective Date. ...

25 April 2018- 12:13am DaSilva – Tax Court of Canada accepts the taxpayer’s testimony that she did not receive a notice of assessment over a CRA affidavit to the contrary Email this Content Where a taxpayer alleges that she did not receive a notice of assessment, ETA s. 335(6) provides that an affidavit of a CRA official in charge of the appropriate records and stating that “an examination of the records shows that a notice of assessment was mailed … to a person … is evidence of [such] statement….” ...

23 July 2018- 12:09am ST Productions – Court of Quebec finds that a USD contract price that was paid for in instalments as the work was performed was to be translated with each payment Email this Content In May 2008, the Quebec taxpayer (ST Productions) agreed to pay another company with which it was affiliated in some manner (Hybride) approximately U.S.$6 million in eight monthly instalments for producing special effects for a film production. ... After noting that, although the contract provided for adjustments to the contract price in the event of specified changes to the costs of performing the work, no such adjustments occurred, Massol JCQ stated that “the percentage-of-completion method [which] takes into account the work effected as it occurs … should be considered … the method to be adopted,” and that “the foreign currency conversion arose at the time of each due date.” ...

25 July 2018- 12:29am Straessle – Tax Court of Canada finds that the beneficiary of an estate that had been wound up could appeal an assessment of the estate Email this Content The definition of a “person” indicates that such word “includes … the heirs, executors … or other legal representatives of such a person.” ...

20 January 2019- 11:24pm GE Energy Parts – High Court of Delhi finds that GE U.S. companies had a PE in India based on the intensive involvement of their employees in India in contact negotiations Email this Content Various non-resident General Electric companies employed non-resident employees (the “expatriates”) in an office in India to secure customers and negotiate contracts with them. ... Commissioner of Income Tax (International Taxation), ITA 621/2017, 21 December 2018 (High Court of Delhi) under Treaties – Income Tax Conventions – Article 4. ...

Treaty does not exempt shares deriving their value from Canadian oil and gas licences – even where the Canadian business is carried on “in” them Email this Content Para. 5(a) of the Canada-U.K. ... Summary of 7 June 2017 Canadian Petroleum Tax Society Roundtable, Q.3 under Treaties – Income Tax Conventions – Art. 13. ...