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., [2006] GSTC 137, 2006 FCA 349-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 incidental use of copyright in acquiring data did not create a copyright supply International subscribers to the registrant's internet website were granted a "non-exclusive, limited and revocable licence to download and view the content of the website" on their computer. In finding that the subscription fees were not zero-rated consideration, Sharlow J.A. quoted with approval a statement of the OECD Model Tax Convention on Income and Capital that: "Thus, in a transaction that in essence is an acquisition of data or images transmitted electronically, any incidental copying is merely the means by which the data is captured and stored. ...

MNR, 69 DTC 5204, [1969] CTC 274 (Ex Ct), briefly aff'd 71 DTC 5068 (SCC)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 A U.S. ... Convention, Dumoulin J. indicated that he was in substantial agreement with the Crown's submission that the confidential information that was so supplied was, if not "secret processes", of precisely the same nature: it was valuable, jealously guarded proprietary information. ...

Convention in order to shed light on the meaning of the phrase "habitual abode" in Art. ... She stated (at paras. 25-26): Where there are two official versions of a treaty in two languages, the Vienna Convention on the Law of Treaties (Can. ...

Income Tax Convention which provided that in determining the net industrial and commercial profits of a permanent establishment there shall be allowed as deductions all expenses reasonably allocable to the permanent establishment. ... Such a result would not be in accordance with the policy expressed in the preamble to the Convention..." ...

The Queen, 90 DTC 6481, [1990] 2 CTC 247 (FCTD), aff'd 92 DTC 6473 (FCA)-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 While resident in Canada, the taxpayer was granted rights under the employee stock option plan of his Canadian employer and further rights (the "share appreciation rights") to be paid amounts based on the appreciation in the shares of his employer over the strike price in lieu of exercising his stock option rights. ... -Canada Convention. The presumption in s. 7(4) of the Act that the employment in issue was exercised in Canada was not incompatible with Article 15. ...

Canada, 2012 DTC 5063 [at 6881], 2012 SCC 14-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Barbados trusts, which were resident in Barbados under ordinary principles but which were deemed to be resident in Canada under s. 94(1)(b), were not resident in Canada for purposes of the Canada-Barbados Income Tax Convention given that s. 94 did not deem a foreign trust to be a person resident in Canada for all purposes of Part I, but only for the purposes of Part I that were relevant to the determination of its Canadian source income and its foreign accrual property income. ...

.)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 The taxpayer, while a Canadian resident, received a lump sum payment on the winding-up of a pension fund operated by his former U.S. employer. ... Convention. The purpose of the deduction from gross income under the Code was merely to enable him to have the amount taxed under a different (non-standard) regime. ...

The Queen, 92 DTC 6480, [1992] 2 CTC 198 (FCTD)-- summary under Article 6 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 6 A Canadian mortgagee of a Montreal property whose owner was in default granted the taxpayer, a non-resident corporation, an option to purchase whatever interest the mortgagee acquired in the property with the mortgagee retaining the right to rescind that option agreement by paying the taxpayer a lump sum of $250,000. That sum, when received by the taxpayer following rescission of the agreement by the mortgagee, did not constitute income of the taxpayer from immovable property for purposes of the Canada-Swiss Convention given that the mortgagee did not own the property at the time of the negotiations but merely held a hypothec on the property, i.e., "it was not a jus in rem which would have entitled the defendant to specific performance in the event of default" (p. 6486). ...

., 98 DTC 1101, [1998] 1 CTC 2259 (TCC)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who had business interest both in Canada and the United States, commenced spending most of the year, other than the summers, in North Carolina and acquired with his wife a home in North Carolina. ... Income Tax Convention because the house in North Carolina was their permanent home whereas the house in Nova Scotia (which they continued to own) was leased for the major part of each year with minimal furniture. ...

Swantje, 94 DTC 6633, [1994] 2 CTC 382 (FCA), briefly aff'd [1996] 1 S.C.R. 73, 96 DTC 6310-- summary under Subsection 180.2(1) Summary Under Tax Topics- Income Tax Act- Section 180.2- Subsection 180.2(1) The inclusion of the German pension income of the taxpayer (which was exempt from tax under Article 18 of the Canada-Germany Convention) in s. 180.2(1)(b)(i) was not contrary to that Convention. ...