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Sommerer, 2012 DTC 5126 [at at 7219], 2012 FCA 207-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions treaty applies to economic double taxation After finding that s. 75(2) did not apply to attribute to the Canadian-resident taxpayer a taxable capital gain realized by an Austrian private foundation (a resident of Austria), the Court went on to find that, in any event, such application of s. 75(2) would have been precluded by the Canada-Austria Income Tax Convention. ... Article XIII (5) of the Canada-Austria Income Tax Convention speaks only to the avoidance of double taxation. ... The Crown's argument requires the interpretation of a specific income tax convention to be approached on the basis of a premise that excludes, from the outset, the notion that the convention is not [sic] intended to avoid economic double taxation. ...

Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Vienna convention approach applies to non-signatories Before rejecting the taxpayer's submission that Article 25A of the Convention between South Africa and the U.K., which if it permitted the South African Revenue Service to collect tax debts arising prior to the coming into force of the Convention through the respondent (HMRC) of South African taxes, would thereby entail retrospective application of the Convention, Lloyd Jones LJ referred to Article 28 of the Vienna Convention ("Unless a different intention appears...the [treaty's]provisions do not bind a party in relation to any act or fact which took place or any situation which ceased to exist before the date of the entry-into-force of the treaty..."), and stated (at para. 43): Although the Vienna Convention is not in force between the United Kingdom and South Africa, the basic rule on non-retroactivity reflected in Article 28 may be taken to be declaratory of existing rules of customary international law binding on all States (Ambatielos case (Preliminary Objections) ICJ Rep. (1952) 40; Sinclair, The Vienna Convention on the Law of Treaties, 2nd Ed. (1984) p. 85). ...

MNR, 2002 DTC 7585 (FCTD)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions "The applicants' assertion that Article 26 of the Canada-France Income Tax Convention should receive a strict and literal interpretation should be rejected. The basis for the principle that bilateral tax convention should be given a liberal interpretation in light of their object and purpose, rather than a more strict and literal interpretation that may be applicable with respect to domestic tax legislation is twofold: first, it recognizes that a tax convention is an international agreement between two states rather than a purely domestic legislation; second, it recognizes that tax conventions are not drafted in the precise and detailed form in which domestic legislation is drafted but in a more general language... ...

.)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions The Court found that the U.S. ... Convention. ...

R.) [1997] 3 C.T.C. 435 (FCA)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Before going on to refer to a passage contained in the U.S. ... Income Tax Convention, MacGuigan J.A. stated (at p. 5456) that "from the Canadian viewpoint, it has about the same status as a Revenue Canada interpretation bulletin, of interest to a Court but not necessarily decisive of an issue". ...

., 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions In finding that a deemed dividend arising under s. 84 did not result from an "alienation" for purposes of Article XIII of the Canada-U.S. Income Tax Convention, Bowman TCJ. stated that he could "see no reason why a treaty provision should not be subject to the same principles of interpretation as domestic statutes insofar as they require that the provisions be construed in accordance with the object and spirit and the telos at which they are aimed and not in a manner that permits the perpetration of an abuse of the treaty". ...

., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions The meaning that a term used in a Convention had at the time that the Convention was brought into the laws of Canada by statue will not be altered by subsequent amendments to Canadian domestic law unless such statutory amendments evince a clear intention to also amend the Convention as enacted (re Article II(2) of 1956 Canada-Germany convention). ...

.)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions McHugh J. stated (p. 4727): "Because the interpretation provisions of the Vienna Convention reflect the customary rules for the interpretation of treaties, it is proper to have regard to the terms of the Convention in interpreting the Agreement [between Switzerland and Australia], even though Switzerland is not a party to that Convention" and went on to make reference to the 1977 OECD Model Convention for the Avoidance of Double Taxation in interpreting a provision of the Agreement. ...

The Queen (2002), docket 1999-1113-IT-G (TCC)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Mogan T.C.J. stated that: "When there is any inconsistency between the provisions of the [Canada-U.S.] Convention and the provisions of the Income Tax Act, the provisions of the Convention prevail to the extent of the inconsistency. ...

Canada, 95 DTC 5389, [1995] 2 S.C.R. 802, [1995] 2 CTC 64-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Before referring to various extrinsic materials, Iacobucci J. stated (at p. 5396) that "reviewing the intentions of the drafters of a taxation convention is a very important element in delineating the scope of the application of that treaty" and "that, in ascertaining these goals and intentions, a court may refer to extrinsic materials which form part of the legal context (these include accepted model conventions and official commentaries thereon) without the need first to find an ambiguity before turning to such materials. ...