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The Queen, 2008 DTC 4463, 2008 TCC 429-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who worked on a succession of jobs in the United States and stayed at different places there, was found to have a permanent home available to him in Canada given that his separated wife, children and mother stayed at a home in Canada and it did not "seem plausible that his mother, as a former Russian General, would take orders from the Appellant's spouse (her daughter-in-law) if the Appellant's spouse should attempt to deny him (the taxpayer) entry to the home" (para. 14). ...

The Queen, 2005 DTC 66, 2004 TCC 840, aff'd 2005 DTC 5702, 2005 FCA 388-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who had moved with his wife to Egypt for a four-year work assignment and who maintained their home in Ontario in addition to an apartment in Egypt, was found to have his centre of vital interests in Canada throughout the period given that he "did not really maintain any economic relations with Egypt apart from those he needed to have in order to meet his day-to-day living expenses" (p. 73). ...

The Queen, 2005 DTC 603, 2005 TCC 476-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who stayed in Michigan in a condominium owned by her friends without paying rent and who visited, on a weekly basis, her husband and children in Windsor, did not have a permanent home in either Canada or the U.S. ...

The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure)-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 "derived" referred to geographic source A bonus received in 2003 by the taxpayer when he was a resident of Canada was taxable in Canada, notwithstanding that the bonus was earned in 2002 when he may have been a resident only of the United States for Treaty purposes. ...

The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who was resident both in Canada and the United States in 2003 when he received a bonus that had been earned in 2002, was found to be resident for Treaty purposes in Canada given that he owned a home in Canada and did not own, rent or occupy any home, permanent or otherwise, in the U.S. ...

Various expenses paid by the taxpayer including trade convention reservation fees, and travelling expenses incurred by the subsidiary's general manager, which were booked as advances by the taxpayer to the subsidiary, nonetheless were found to be currently deductible by the taxpayer since they were made for the purpose of promoting the sales of its products. ...

., ITA No. 540/Del/2011 (14 March 2014 ITAT Delhi)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 seconded employees The taxpayer, a UK company licensed technology to its wholly owned subsidiary, JCB India Ltd, and also seconded eight employees to JCB India. ...

Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 a domestic provision deeming employment income to be from trade rendered it business profits for Treaty purposes The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, as an employee, undertook diving engagements in the UK continental shelf waters. ...

Canada, 2019 FCA 283-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 quaere whether individual could derive business revenues through his enterprise through an LLC A U.S. engineer provided services to Bombardier in Canada over a 188-day period (straddling the 2011 and 2012 years). ... Therefore, the gross revenue test as set out in subparagraph 9(a) of Article V of the Tax Convention would be satisfied. ...

Samsung Heavy Industries Co Ltd, (Supreme Court) CIVIL APPEAL NO. 12183 of 2016-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 a Mumbai liaison office for a domestic construction project was not a PE in India The taxpayer (“Samsung”), a resident of South Korea, was a member of a consortium that was awarded a “turnkey” contract by an Indian company (“ONGC”)) for the fabrication and installation of drilling platforms at an offshore (“Vasai East”) oil project. ... For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. … 4. ...