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The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Addy, J. indicated that he was "conscious" of the principle that "a liberal interpretation should be given to a tax convention". ...

The Queen, 85 DTC 5188, [1985] 1 CTC 163 (FCTD)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Tax Treaty should be accorded a liberal interpretation "Contrary to an ordinary taxing statute a tax treaty or convention must be given a liberal interpretation with a view to implementing the true intentions of the parties". ...

Canada, 2002 DTC 6853, 2002 FCA 96-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Before considering the French version of Article XV of the Canada-U.S. Convention in detail, Décary J.A. referred (at p. 6867) to the principle that "where a treaty is executed in two or more languages, those of the respective contracting parties, each text is regarded as an original, and as intended to convey the same meaning as the other. ...

., 2009 DTC 5721, 2009 FCA 57-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Décary, J.A. stated (at para. 11) that it was appropriate to refer to OECD commentaries issued subsequent to the date of a Treaty (at para. 11): "When they represent a fair interpretation of the words of the Model Convention and do not conflict with Commentaries in existence at the time a specific treaty was entered and when, of course, neither treaty partner has registered an objection to the new Commentaries. ...

Irish Bank Resolution Corporation Ltd v Revenue and Customs, [2020] EWCA Civ 1128-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions subsequently-added material in OECD Commentaries could be reviewed if they were not inconsistent with contemporaneous commentaries HMRC increased the UK branch profits of the Irish taxpayers’ branch banking, or home mortgages, businesses by attributing to their UK permanent establishments notional additional free capital on the basis that if they had operated as distinct and separate enterprises, they would have had a higher amount of free capital and therefore a correspondingly lower amount of borrowed capital – with the result that HMRC disallowed interest which was actually paid to third parties. ... He stated (at para. 31): Although [43]-[47] of the 2008 Commentary are new, it is clear from [7] of the Commentary that they were considered appropriate for inclusion by the OECD because they were not in conflict with earlier versions of the Commentary. … On that basis, the 2008 Commentary, although new, would be admissible as an aid to the construction of Article 8(2) of the 1976 Convention which, as I have explained, adopted the wording of Article 7(2). It would only be inadmissible if the new material made substantive changes which are inconsistent with the commentaries in existence at the time of the 1976 Convention. ...

The Queen, 2002 DTC 185 (TCC), aff'd supra 2003 DTC 5667, 2003 FCA 378-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions In the course of considering whether the China-Canada Income Tax Convention applied to Hong Kong income taxes after Hong Kong became part of the People's Republic of China, Rip T.C.J. referred with approval (at p. 1872) to the view of a commentator that: "If the tax system remains substantially in place with regard to the successor states, it seems reasonable that the treaty should continue to be applied. ...

Canada, 2003 DTC 5667, 2003 FCA 378-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions exchange of notes In finding that the Canada-China Convention did not apply to the Hong Kong Special Administrative Region of the People's Republic of China in light inter alia of an exchange of notes between the Canadian and Chinese governments confirming this understanding, Noël J.A. stated (at p. 5670) that: "The commonly expressed intention of the parties is entitled to great weight and should not be ignored unless a contrary intent can be shown in either the words of the Treaty or in some other expression by the parties. ...

The Queen, 2011 DTC 1162 [at at 845], 2011 TCC 212, aff'd 2012 FCA 207-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions The Canadian-resident taxpayer transferred shares to an Austrian private foundation, which held the shares under an arrangement which was found by C. ... Moreover, other articles in the Canada-Austria Convention and in other tax treaties contained specific exceptions where domestic tax laws would prevail over treaty provisions, and no such provision applied here. ...

The Queen, 2016 TCC 131, aff'd 2017 FCA 3-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions OECD commentaries applied to Brazil (not an OECD member) At issue in a motion brought under Rule 58(1) was whether Art. ... After noting (at para. 65) that “ Crown Forest found that accepted model conventions and official commentaries thereon may be referred to without the need to find an ambiguity in the text of the tax treaty” and (at para. 67) that “although Brazil is not an OECD member, the similarities between the language used in Article XXII(2) of the Treaty and that found in paragraph 23B of the 1977 OECD Model is evidence that the 1977 OECD Model was considered in drafting the Treaty,” Paris J stated (at para. 72): At paragraph 63 of the Commentaries [on the 1977 OECD Model], the limitation on the deduction [in Art. 23B] is stated to be “normally computed as the tax on net income, i.e. on the income from [the State of source] less allowable deductions.” ...

The Queen, 79 DTC 5340, [1979] CTC 424 (FCTD)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions The court considered an admission of an officer of the Department of National Revenue, who was examined for discovery, that a change in the standard wording of a provision of the treaties negotiated by Canada did not represent a change in policy by the Government of Canada. ...