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Convention because of the exclusion in Art. 13 (as expanded in Australian domestic legislation) for dispositions of (deemed) real property situated in Australia, their appeals of nonetheless were allowed on the basis that the shares of Talison Lithium were not taxable Australian real property because their value was attributable more to the “downstream” lithium processing operations than to the “upstream” mining operations. ...

Stankovic, 2018 FC 462-- summary under Section 7 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 7 use of stolen data provided by French tax authorities did not violate taxpayer's Charter rights In 2009, the French authorities obtained the Falciani List (on which an HSBC employee in Switzerland had copied account holder information) and pursuant to Art. 26 of the Canada-France Convention provided information to CRA showing inter alia that the taxpayer had a large HSBC account in Switzerland. ...

In dismissing the taxpayer’s appeal, Favreau J stated (at paras 26, 28): The Convention between Canada and Australia … does not prohibit the taxation of the pension benefits by Canada. … [T]he amounts received by the Appellant from the QSuper were superannuation or pension benefits and that they had to be included in his income in accordance with subparagraph 56(1)(a)(i) of the Act regardless that he was unable to deduct the contributions to the QSuper when he made them. ...

Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 UK domestic provision deeming employee to be independent contractor did not engage Art. 7 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. ...

G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber), ultimately aff'd [2024] EWCA Civ 797-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 UK would have been required to accord foreign tax credit to dual resident company if the US had imposed its taxes in accordance with the PE article A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (the “LP”) with GEFI Inc. as the 1% general partner and GEFI as the 99% limited partner, LP made five intercompany loans and also received some loans from its partners as capital contributions. ...

Commissioners for His Majesty's Revenue and Customs v GE Financial Investments, [2024] EWCA Civ 797-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 passive holding of intercompany loans was not carrying on business for purposes of PE definition in UK-US Treaty A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (“LP”) with GEFI Inc. as the 1% general partner and GEFI as the 99% limited partner. ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 695, aff'd [2025] UKSC 2-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 reference to IP royalties does not extend to someone who has no interest in the IP Falk LJ found support for her view that Art. 6 of the Canada-U.K. ...

., 2025 FC 968-- summary under Consistency Summary Under Tax Topics- Statutory Interpretation- Consistency presumption of consistent expression Régimbald J noted that, although s. 231.2(1) granted the Minister the authority to obtain information or documents regarding named persons for purposes relating to the administration or enforcement of the Act or a “listed international agreement” such as the Convention between Canada and Australia, in the case of a requirement regarding unnamed persons, s. 231.2(3)(b) instead only referred to the verification of compliance by a person or persons in a group with any obligation under the Act, i.e., there was no mention of any listed international agreement. ...

The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 revenues earned by an individual through an LLC could be included in determining what were his business revenues for services-PE purposes The taxpayer, an aerospace engineer and a U.S. resident, was hired as an independent contractor for TDM Technical Services, a temporary employment agency, to assist Bombardier Inc. in the designing of fuel lines. ... Before turning to the principal issue, Ouimet J found (at para. 30): [A]n “enterprise” for the purpose of the application of the Convention must be understood as the “carrying on of any business”. ...

The Queen, 2008 DTC 3648, 2008 TCC 307-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 The taxpayer, a U.S. ...