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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.” ...

Burton v Commissioner of Taxation, [2019] FCAFC 141-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 “income” was the full U.S. gain, but FTC to be calculated based on Australian (1/2 recognition) principles An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling rights. ... Convention provided: … United States tax paid under the law of the United States and in accordance with this Convention … in respect of income derived from sources in the United States by …a resident of Australia shall be allowed as a credit against Australian tax payable in respect of the income. … Subject to these general principles, the credit shall be in accordance with the provisions and subject to the limitations of the law of Australia as that law may be in force from time to time. ...

., Civil Appeal Nos. 8733-8734 of 2018, 2 March 202, Supreme Court of India-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 consideration for software paid by Indian resellers was not royalties for Canadian (and other) Treaty purposes At issue were numerous joined appeals involving the application of withholding tax by the Commissioner of consideration paid by residents of India to non-residents under four broad categories of licensing and sale transactions described below and involving the application of 18 income tax conventions (listed at para. 40, and described at para. 41 as being relevantly “substantially similar”) including that with Canada: Category 1: Computer software purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer (for example, a non-exclusive licence to use Samsung software on the end-user’s Samsung mobile device, with a prohibition against making the software available to any other person, or copying it other than for backup purposes). ... Such persons and/or assessees can thus place reliance upon the OECD Commentary for provisions of the OECD Model Tax Convention, which are used without any substantial change by bilateral DTAAs, in the absence of judgments of municipal courts clarifying the same, or in the event of conflicting municipal decisions. ...

After receiving a request from the Australian Tax Office (ATO) for such information pursuant to Article 21 of the Canada-Australia Treaty (the “Convention”) a year previously, the Minister issued a requirement to Shopify pursuant to s. 231.2 of the ITA (and s. 289(3) of the ETA) for information identifying listed particulars for all merchant customers of Shopify who had revenues from sales to customers located in Australia. ... Régimbald J noted that, although s. 231.2(1) granted the Minister the authority to obtain information or documents regarding named persons for purposes relating to the administration or enforcement of the Act or a “listed international agreement” such as the Convention, in the case of a requirement regarding unnamed persons, s. 231.2(3)(b) instead only referred to the verification of compliance by a person or persons in a group with any obligation under the Act, i.e., there was no mention of any listed international agreement. ... Furthermore, a refusal to exchange information on the basis of s. 231.2(3)(b) was consistent with Article 21 of the Convention because that treaty did not affect the rights and safeguards secured under the ITA, nor did it impose on the Minister an obligation to carry out measures at variance with Canadian law. ...

The Queen, 2013 DTC 1070 [at at 373], 2013 TCC 57-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayers were middle-aged "all American" certified cost estimate professionals, with no significant previous exposure to Canada, who came to Alberta under two-year contracts (later extended by two years) to work on the Syncrude project. ... Income Tax Convention. After noting that the taxpayers' Edmonton apartments qualified as permanent homes (so that the taxpayers had permanent homes in both jurisdictions), he proceeded to find that the taxpayers' centre of vital interests was in the US, stating (at para. 74): It can be observed that for each of the Appellants: (i) they lived only in the United States before coming to Canada...; (ii) they left Canada at the conclusion of their Syncrude work; (iii) they maintained all of their pre-existing ties to the United States throughout the relevant period that they were working on the Syncrude project in Canada. ...

Canada, 98 DTC 6630, [1999] 1 CTC 1 (FCA)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 notional separate enterprise would not have rented the equipment The taxpayer, which was resident in the United States, entered into a contract to provide two "snubbing" units to Mobil Oil Canada Ltd. for use in connection with an underground blowout in an exploratory gas well off the coast of Nova Scotia, at a rate of U.S. $15,000 per day. ... MacDonald JA stated (at para. 29): The 1942 Convention requires that one consider what an "independent enterprise engaged in the same or similar conditions would do. ...

MNR, 85 DTC 718, [1985] 2 CTC 2460 (TCC)-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 taxes paid by a controlled foreign affiliate treated as tax paid by the Cdn shareholder The taxpayer, a Canadian resident corporation, owned all the shares of an Israeli corporation (“CAN-IS”) that received a dividend from another Israeli corporation (“ICL”) that was not a foreign affiliate of CAN-IS. ... Section 2 of the Protocol to the Treaty provided: Nothing in this Convention shall be construed as preventing Canada from imposing tax on amounts included in the income of a resident of Canada according to section 91 of the Canadian Income Tax Act... ...

., 4th Circuit)-- summary under Article 26A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26A Art. 26A of the Canada-U.S. ... Convention. Retfalvi paid this amount in 2016, but filed a refund claim with the IRA, which was denied, and brought a refund suit. ...

Agence du revenu du Québec, 2020 QCCQ 3605-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 use of the firm’s Quebec establishments imputed to a “silent” partner, who had departed from KPMG Canada to France, in ousting a Quebec-France Treaty exemption From 2001 to May 2012, the taxpayer (“Vincent”), who was a lawyer and a Quebec resident, was a partner of KPMG Canada. ... Article 14 of the Income Tax Convention between France and Quebec only exempted income derived by a resident of France from a “liberal profession” (such as law) where such income did not relate to a fixed base used by the French resident in Quebec in exercising such profession. ...

The Queen, 2022 TCC 49-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 Art. 23 of French Treaty inapplicable where income of a particular taxation year was not otherwise taxed twice France started imposing income tax on rental income as it was earned rather than the tax being payable one year in arrears, as previously. ... The Tax Convention refers to income, regardless of when the tax is to be paid to or collected by the tax authorities. … Thus, since Mr. ...