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Canada, 2004 DTC 6468, 2004 FCA 206-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions technical explanations Malone J.A. stated (at p. 6470) that "while technical explanations attached to treaties are not binding on the Court, they may be accepted as valid guidance". ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 695, aff'd [2025] UKSC 2-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions French version relevant to interpretation Falk LJ was assisted in arriving at a restrictive interpretation of Art. 6 of the Canada-U.K. ...

The Queen, 2002 DTC 1848 (TCC)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions In finding that the taxpayer (who was a resident of Ireland in receipt of both Canadian old age security payments and also pension income that would be exempt under the Canada-Ireland Treaty in the absence of the making of an election under s. 217) was not entitled to receive both the credit under s. 217(6) in respect of the pension income and also to treat the pension income by virtue of the Treaty as being exempt from Canadian income tax, Ripp T.C.J. applied (at p. 1854) the principle that: "Taxpayers should not be allowed to take inconsistent positions with respect to the application of tax treaties and domestic tax laws in order to duplicate a benefit. ...

The Queen, 2006 DTC 3307, 2006 TCC 460, aff'd 2007 FCA 236-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions In March 1993 an individual ("Boulle") transferred his shares of a Canadian public junior exploration company ("DFR") to the taxpayer, which was a newly-incorporated Cayman Islands company wholly owned by him. ...

Satyam Computer Services Limited v Commissioner of Taxation, [2018] FCAFC 172-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions wording of Treaty sourcing rule had the effect of expanding scope of domestic provision The Indian taxpayer (Satyam) argued unsuccessfully before the Full Federal Court of Australia “that tax treaties are, and can only be, exclusively relieving: that is, they are only ever ‘shields not swords’ and not the grant of a standalone taxing power and independent imposition of taxation.” ...

., 2021 SCC 49, [2021] 3 S.C.R. 590-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions subsequent OECD Treaty commentary not followed In considering whether there had been a treaty-shopping abuse of the Canada-Luxembourg Treaty (concluded in 1999), and b efore declining to follow the 2003 OECD Commentaries, in which “treaty shopping is characterized as an abuse of the concept of residence, whereas previous Commentaries published at the time the Treaty was signed were silent on this question” (para. 39), Côté J stated (at paras. 43-44): [T]he 2003 Commentaries do not elicit, but rather contradict, the views previously expressed. ...

The Queen, 2014 DTC 1046 [at at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Treaty residence not domestically applicable In 2002, the taxpayer was resident both in Canada and the U.K. for domestic tax purposes, but by virtue of Art. 4, para. 2(a) of the Canada-U.K Income Tax Convention (the "Convention") he was a resident of the U.K. for purposes of the Convention. S. 250(5) of the Act, which otherwise might have explicitly deemed his non-residence under the Convention to apply for purposes of the Act, did not apply to him in 2002. ... In rejecting this submission, Rip CJ indicated that the stipulation in Art. 4 that the taxpayer was resident in the U.K. for "purposes" of the Convention engaged only a "particular object" being "the Convention itself, nothing else" (para. 26), that "it is clear that if an income or capital item is not provided for in the Convention, Canada's authority to tax that item is not restricted" (para. 29), that in the OECD discussions of the residence tie-breaker rules "no mention is made of an override of domestic law" (para. 33), and that the Convention merely "allocates to each country the authority to tax" (para. 51). ...

MNR, 2002 DTC 7585 (FCTD)-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 implied power to exercise requirements for information Although Article 26 of the Canada-France Income Tax Convention did not specifically provide (as did paragraph 2 of Article 27 of the Canada-U.S. Income Tax Convention) that the requested state was required to endeavour to obtain the requested information in the same way as if its own taxation was involved, it nonetheless was clear, in light of the wording of Article 26 and in light of the Commentary to the OECD Model Convention that the requested state was required not only to exchange information already gathered by it, but also to obtain information by use of administrative measures, such as issuing a requirement under s. 231.2(1) of the Act. ...

Sommerer, 2012 DTC 5126, 2012 FCA 207-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 attributed gain not included After finding that s. 75(2) did not apply to attribute to the Canadian-resident taxpayer a taxable capital gain realized by an Austrian private foundation (a resident of Austria), the Court went on to find that, in any event, such application of s. 75(2) would have been precluded by the Canada-Austria Income Tax Convention, as found in the Tax Court. ... The existence of that reservation suggests that an underlying premise of the Canada-Austria Income Tax Convention is that tax on attributed income generally is within its scope. ... The Crown's argument requires the interpretation of a specific income tax convention to be approached on the basis of a premise that excludes, from the outset, the notion that the convention is not [sic] intended to avoid economic double taxation. ...

., 97 DTC 1511, [1998] 1 CTC 2095 (TCC)-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Article IX of the 1980 Canada-U.S. Convention and Article IV of the 1942 Canada-U.S. Convention did not prevent the application of s. 18(4) of the Act to limit the deduction of interest by the taxpayer, not withstanding that the loans in question bore interest at an arm's length rate. ...