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Moore, 2005 SCC 38, that "estoppel by convention operates where the parties have agreed that certain facts are deemed to be true and to form the basis of the transaction," and stating (at para. 37) "that estoppel will not apply if an approval given by a tax authority is contrary to law," Woods J rejected the taxpayer's argument that the Minister was estopped from assessing contrary to the 1982 authorization. ...

This result positioned the taxpayer to clearly fit within an exemption from Canadian capital gains tax under Article XIII of the Canada-Luxembourg Income Tax Convention (the "Treaty") on a subsequent disposition of that block of shares once the taxpayer became resident in Luxembourg. ...

" Conventions of Amway distributors that the taxpayers attended in the United States for the purpose of developing their leadership abilities and for the purposes of developing motivation, enthusiasm and vision were found to have been incurred for an income-producing purpose. ...

.)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 mining information not to be valued separately at reproduction cost The appellant ("RCF") was a non-Australian partnership which was assessed on the basis that its gain from the sale of a "member ship interest" in an Australian company ("SBM") with two underground gold mines in Western Australia was from "taxable Australian real property". ...

(C) 2384/2013 (Delhi High Court)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 no ability to tax US resident on fees of Indian sub which already were subject to tax in accordance with the arm's length pricing standard The taxpayer, which was a U.S. ...

Canada (National Revenue), 2016 FC 1086-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 CRA reasonably considered that TD Securities did not apply where the dividend was not fully and comprehensively taxed in the U.S. ...

Commissioner of Income Tax (International Taxation), ITA 621/2017, 21 December 2018 (High Court of Delhi)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 GE U.S. companies had a PE in India based on the intensive negotiation of their employees in India in contact negotiations The assesses were non-resident companies (“GE Overseas”) in the General Electric (GE) group who used the services of (i) expatriate employees of U.S. ...

In the course of dismissing the application of the applicants, Bell J addressed the exemptions claimed for correspondence or documents obtained by the Canadian competent authority under the Tax Information Exchange Agreement with Bermuda and the Income Tax Conventions with Ireland, the Netherlands and the U.S. ...

The Queen, 2022 TCC 63-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 argument, that days cannot be counted twice under the 183-day test for a services PE under the Canada-US Treaty, left open The taxpayer was a corporation resident in the US with a calendar year taxation year which provided consulting services for a construction project in Canada from March 2015 to March 2016, providing 198 days of consulting services in Canada in 2015 and 54 days in 2016 in respect of the project. ...

The King, 2023 TCC 167-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 recipient of dividends on borrowed shares was not their beneficial owner because of requirement to pay dividend compensation payments Before a Canadian public corporation (“Husky”) paid a dividend on its shares, two significant shareholders of Husky resident in Barbados (the “Barbcos”) transferred their shares under securities lending agreements to companies resident in Luxembourg with which they did not deal at arm’s length (the “Luxcos”). ...