Search - convention

The Queen, 2012 DTC 1100 [at at 2966], 2012 TCC 57-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 The taxpayer had previously paid royalties under a licence agreement with an affiliated Netherlands corporation ("VIBV"). ... The taxpayer withheld Part XIII tax at the Treaty-reduced rate of 10% on the royalty fees paid to VHBV on the basis that VHBV was the "beneficial owner" of the royalties under Article 12 of the Canada-Netherlands Convention. ...

The Queen, 2012 DTC 1052 [at at 2745], 2012 TCC 3, aff'd 2013 DTC 5118 [at 6147], 2013 FCA 160-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 no double taxation engaging Art.2(a) of U.S. ... XXIV, para. 2(a) of the Canada-US Convention, as the US income taxes were paid on US source income that was not taxed in Canada, so that relief under that paragraph was not available (para. 81). ...

The Queen, 2010 TCC 186-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 US LLC eligible for Treaty-reduced rate on dividends The taxpayer, which was a U.S. limited liability company ("LLC") that carried on business in Canada through a Canadian branch with the income from such branch being included in the consolidated return of the "C-Corp" parent of the taxpayer's immediate parent (also a U.S. ... Treaty" and noted (at para. 76) that a partnership which is not liable to tax in its home country by virtue of being fiscally transparent should nonetheless get the benefit of the tax convention based on the residence of its members. ...

Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578-- summary under Retroactivity/Retrospectivity Summary Under Tax Topics- Statutory Interpretation- Retroactivity/Retrospectivity creation of new collection right did not entail retrospectivity Before rejecting the taxpayer's submission that the enacting U.K. legislation for 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 such legislation, Lloyd Jones LJ, in confirming the decision below, referred with approval (at para. 48) to: the distinction drawn by Lord Rodger in Wilson v First County Trust (No. 2) [2004] 1 AC 816 at paras. 186 et seq., between retroactive operation of legislation and statutes making prospective changes to existing rights. ...

The Queen, 90 DTC 6300 (FCTD)-- summary under Subsection 20(10) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(10) Business meetings which the taxpayers, who carried on business in partnership as Amway distributors, attended in the United States along with other Amway distributors, which were primarily devoted to group meetings, seminars and training sessions of a primarily motivational character, constituted conventions for purposes of s. 20(10). ... MNR, 89 DTC 682 (TCC) between "up-line" meetings which involved Amway sponsors senior to the taxpayer and "down-line" meetings involving people sponsored by the taxpayer, MacKay J. stated that "whether or not the meeting or conference can be a convention within section 20(10) depends upon an assessment of the nature of the meeting and its relationship to the taxpayer's business rather than upon the particular standing of the taxpayer or his status in relation to others who may attend. ...

Canada (Attorney General), 2015 FC 1082-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 FATCA requirements were reciprocal and were primarily imposed on financial institutions One of the challenges brought by the appellant to the Canadian FATCA legislation (i.e., the Canada-United States Enhanced Tax Information Exchange Agreement Implementation Act (enacting the "IGA") and ss. 263 to 269 of the Income Tax Act) was that "the collection and disclosure of the taxpayer information contemplated by the IGA subjects US nationals resident in Canada to taxation and requirements connected therewith that are more burdensome than the taxation and requirements connected therewith to which Canadian citizens resident in Canada are subjected" contrary to Art. ... Income Tax Convention (para. 62). In rejecting this argument (as well as rejecting other Treaty-based arguments), Martineau J stated (at para. 73): [T]he burden of disclosing banking information is imposed by Part XVIII on financial institutions…and to the extent that the IGA and Part XVIII of the ITA impose burdensome requirements connected to taxation of US nationals resident in Canada, such burden is equally imposed on Canadian nationals in similar circumstances. ...

Kempo, TCJ. stated (p. 1480): "If any assembly or gathering portrays a commonality of purpose (which is what we have here) and a commonality of participants (which does not exist here except peripherally through their general interest in computer technology) it will, prima facia be a convention."" Words and Phrases convention ...

Canada, 2002 DTC 6853, 2002 FCA 96-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 The taxpayer, a U.S. ... Convention (Dependent Personal Services from Canadian income tax). Notwithstanding that the French version of Article XV used the expression "professions", it was found that Article XIV referred to income derived from contracts for services (independent contractors) and Article XV to income derived from employment contracts. ...

Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 each U.S. ... Convention because of the exclusion in Art. 13 for dispositions of (deemed) real property situated in Australia, Pagone J found that such gains were from “entreprises of” the U.S. limited partners, stating (at para. 57) that this expression encompassed “a passive investment activity" of the U.S. ...

Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51-- summary under Article 6 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 6 Art. 6 extends common law meaning of real property Art. ... Convention defined real property to include “rights to exploit or to explore for natural resources.” ...