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The Queen, 2014 DTC 1046 [at at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275-- summary under Other/Conflicting Statutes Summary Under Tax Topics- Statutory Interpretation- Other/Conflicting Statutes presumption against inconsistency Before finding that there was no inconsistency in the taxpayer being resident in Canada for purposes of the Act and a resident of the U.K. for purposes of the Canada-U.K Income Tax Convention,, Rip CJ stated (at para. 67): In Friends of the Oldman River Society v. ...

The Queen, 2006 DTC 2076, 2005 TCC 812-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 The taxpayer was a U.S. resident who was employed by Air Canada as a pilot on domestic flights (between Toronto and other Canadian cities) and international flights (between Toronto and U.S. cities). ...

Canada, 2007 DTC 5563, 2007 FCA 302-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Before the taxation year in question, the taxpayer, which was a U.K. company with a fleet of 27 supply vessels including a ship that was operated for 88 days in that year in the Nova Scotia offshore area, borrowed money from its parent company to construct new ships in addition to the refinancing of the taxpayer's outstanding debts. ...

Cir. 1962)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Canadian corporations, which were limited partners of a California limited partnership with a U.S. general partner and a business office in San Francisco, were found to have a permanent establishment in the U.S., in light of the Court's recognition (at p. 208): "that the general partners are the general agents of the limited partners for the general purpose of conducting the business- subject only to the statutory exemption of limited partners from direct obligation to creditors beyond their stated financial commitment- and that all the partners have an interest in the partnership assets, including its office. ...

In finding that the taxpayer's related traveling expenses were deductible, Campbell J. stated (at p. 6585) that he had "no hesitation in finding that teachers' convention attendance is 'normal', 'a matter of regular occurrence', 'commonly' and 'usually' occurs, and is a requirement which takes teachers 'from time to time away from the places which they usually work'. ...

., 98 DTC 1124, [1998] 1 CTC 2217 (TCC)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer was posted to Malaysia, where he lived in rented premises. ...

However, in the absence of the overriding effect of any Convention, the effect of s. 214(15) is to convert guarantee fees into "interest" for the purpose of the withholding tax provisions of that Part. ...

., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 guarantee fees were not interest The exclusion in Article III(5) of the Canada- Germany Income Tax Agreement Act, 1956 of "income (e.g. dividends interest, rents or royalties) derived from sources within" Canada from the industrial or commercial profits of a German enterprise did not apply to guarantee fees paid to a German bank because such fees did not constitute "interest" under the ordinary meaning (in 1956) of that word, and the 4 words after "e.g. ...

Minister of National Revenue, 91 DTC 704, [1991] 1 CTC 2473 (TCC)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 In addition to carrying on an orthodontic practice at various locations in the U.S., the taxpayer also maintained a professional office in Regina. ...

The Queen, 90 DTC 6300 (FCTD)-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 Counsel for the Crown argued that costs incurred by the taxpayers in attending conventions in the United States were unreasonable given the minimal profitability of their business, which did not show a profit for the two taxation years in question and for the decade thereafter. ...