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Canada, 2012 DTC 5063 [at 6881], 2012 SCC 14-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) accessing Treaty residence not abusive After finding against the taxpayers on the grounds inter alia that two Barbados trusts were resident in Canada, Sharlow, J.A. found that if Barbados trusts were in fact entitled to a treaty exemption based on their residence in Barbados, this would not result in a misuse or abuse of that Convention given that the treaty exemption (para. 90):...flows from the fact that in the Barbados Tax Treaty, Canada has agreed not to tax certain capital gains realized by a person who is a resident of Barbados. ...

HMRC, [2015] UKSC 44-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 pragmatic approach to determining "same"- also appearing in IV,7(b) of Cda-US Treaty The relevant provision of the UK-US Treaty required that the UK tax on LLC distributions be "computed by reference to the same profits or income by reference to which the United States tax [was] computed. ...

Income Tax Convention rather than providing dependent personal services described in Article XV, Décary J.A. stated (at p. 6867): "Turning now to the interpretation of the concepts of 'independent contractors' and 'employees' in regard to a contract executed in Canada, one is to be reminded that common law rules will apply if the contract at issue is to be interpreted in accordance with the laws of a province other than Quebec and that the Civil Court of Quebec will apply if the contract at issue is to be interpreted in accordance with the laws of the Province of Quebec. ...

., [1998] 3 CTC 2046, 98 DTC 1706 (TCC)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The taxpayer, which was a Canadian manufacturer of tool boxes and metal lockers, established an American marketing subsidiary and decided that, during the start-up period, it would pay various expenses (such as trade convention reservation fees, and travelling expenses) directly rather than charge them to the subsidiary. ...

The Queen, 2016 TCC 69 (Informal Procedure)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 deduction for U.S. pension income deduction translated at exchange rate for year of receipt A Canadian-resident recipient of pension payments from a U.S. pension plan was entitled under Art. ...

(C)-7416/2012 (Delhi High Court)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 major installation project lasting 41 days was not a PE The taxpayer was a Singapore company which installed a marine crude oil receiving facility for an Indian company ("IOCL") at a contract price of U.S.$18.6 million. ...

., Civil Appeal No. 6082 of 2015, 24 October 2017, (2018), 13 SCC 294-- summary under Article 26 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26 MAP agreement re PEs not binding for subsequent years A MAP settlement agreement between the U.S. and India for other years that treated two affiiliated U.S. ...

Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 employment income deemed by domestic provision to be business profits A U.K. domestic income tax provision deemed the diving activities of a South African resident in the North Sea to be the carrying on of a U.K trade, notwithstanding that in fact he was an employee. ...

Income Tax Convention did not detract from such reduction occurring "under this Act", and also indicated that he was not prepared to say that because the envisaged U.S. tax saving was greater than the envisaged Canadian tax saving established that the primary purpose of the transaction was not the avoidance of Canadian tax. ...

Income Tax Convention could not prevent Canada from applying GAAR to recharacterize the transaction as one to which section 84 applied. ...