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The Queen, 2002 DTC 1848 (TCC)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Although the taxpayer was a resident of Ireland, he qualified for payments under the Old Age Security Act (Canada) because at the time he left Canada he had resided in Canada for more than 20 years. ...

After finding that VHBV was, under Article 12 of the Canada-Netherlands Convention, the "beneficial owner" of the royalties paid to it, Rossiter A.C.J. rejected the Minister's further argument that VHBV collected the royalty fees as an agent of VIBV. ...

Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578-- summary under Revenue Rule Summary Under Tax Topics- Statutory Interpretation- Revenue Rule Before rejecting the taxpayer's submission that Article 25A did not apply to permit the collection through the respondent (HMRC) of South African tax debts arising prior to the coming into force of the 2002 Convention between South Africa and the U.K., Lloyd Jones LJ stated (at para. 23): For centuries, courts in this jurisdiction have refused to entertain claims for the enforcement of revenue or other public laws of a foreign State (See, for example, Government of India v Taylor [1955] AC 491). ...

(C) No. 6807/2012 (Delhi High Ct)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 seconded employees remained employees of non-resident A UK and Canadian affiliate ("the overseas entities") of the Indian taxpayer ("CIOP") outsourced their back-office support functions to third-party Indian service providers, with CIOP being charged with monitoring the quality of such services. ...

Repairs or Running Expense In finding that costs incurred by the taxpayers, who in partnership carried on a business of distributing Amway products in Canada, in connection with attending conventions in the U.S., would have been non-deductible in the absence of s. 20(10), MacKay J. stated: "I do not doubt that the plaintiffs believe they acquired awareness of how others had been successful and even techniques useful in motivating others to participate and to succeed in the Amway network. ...

The Queen, 2010 DTC 1014 [at at 2599], 2009 TCC 493 (Informal Procedure)-- summary under Subparagraph 152(4)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(a)- Subparagraph 152(4)(a)(i) incorrect interpretation had "a modicum of foundation" After noting that the taxpayer's submissions as to his exemption under the Canada-France Convention on interest income earned by him from a French source "were unusual and even surprising" (para. 15), and that the taxpayer was taxable on such interest income. ...

Commrs. of South African Revenue Services, Case No. 13276, 15 May 2015, South Africa Tax Court-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 subsequently earned success fee of consultant attributable to previous PE A US corporation, which spent 15 months based in the boardroom in South Africa of a South African client providing consulting services argued unsuccessfully that it did not have a permanent establishment in South Africa. ...

Amounts paid to the taxpayer pursuant to his exercise (at a time that he had become a resident of the United Kingdom and had ceased to be an Alcan employee) of the share appreciation rights constituted a benefit received by virtue of his employment as described in s. 7(1)(b) (although they were not "remuneration" for purposes of the Canada-UK Income Tax Convention) given that s. 7(4) deemed him to continue to be an employee at the time of exercise. ...

The Queen, 00 DTC 1426 (TCC)-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 Article 12 of the Canada-USSR treaty provided an exemption from Canadian income tax in respect of the personal activities of a USSR athlete exercised in Canada if such income was "derived in respect of two performances and other public performances". ...

.)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 A U.S. individual resident who used an apartment in Montreal no more than one or two months a year and who used the facilities of a Canadian corporation of which he was president when he came to Canada to look after his real estate holdings, did not thereby have a permanent establishment in Canada. ...