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Canada (National Revenue), 2025 FCA 180-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 Art. ... Income Tax Convention (the “Convention”): For the purposes of Canadian taxation, gifts by a resident of Canada to an organization that is a resident of the United States, that is generally exempt from United States tax and that could qualify in Canada as a registered charity if it were a resident of Canada and created or established in Canada, shall be treated as gifts to a registered charity; however, no relief from taxation shall be available in any taxation year with respect to such gifts (other than such gifts to a college or university at which the resident or a member of the resident's family is or was enrolled) to the extent that such relief would exceed the amount of relief that would be available under the Income Tax Act if the only income of the resident for that year were the resident's income arising in the United States. ... Furthermore, the emphasis of the Convention on providing relief from income and capital taxes did not support Priority's claim that the Convention extended to the requirements that charities must satisfy to maintain their charitable registration. ...

., 2016 SCC 38, [2016] 2 S.C.R. 80-- summary under Treaties Summary Under Tax Topics- Treaties narrower range of interpretations where implementing a Convention Brown J, for the majoirty, indicated that substantial deference should be given to the specialized expertise of the Canadian International Trade Tribunal, whereas Côté J, after noting that the Customs Tariff Schedule before the Court precisely implemented an international Convention, stated (at para. 58): Given the Convention parties’ intention of creating a uniform classification scheme, I find that the range of reasonable statutory interpretations in this context is narrow. ...

The Queen, 2014 DTC 1046 [at at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275-- summary under Subsection 45(2) Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Subsection 45(2) amendments usually change the Act 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. ...

Canada (National Revenue), 2021 FCA 62-- summary under Subsection 231.7(1) Summary Under Tax Topics- Income Tax Act- Section 231.7- Subsection 231.7(1) Minister obtained compliance order re French request for trust details re French wealth tax Art. 26(1) of the Canada-France Convention provided for exchanges of “such information as is foreseeably relevant … to the administration or enforcement of the domestic laws concerning taxes of every kind … imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention.” ... Blue Bridge argued that it was the Minister’s responsibility to ensure that the “taxation … not contrary to the Convention” condition in Art. 26 was met before transmitting the requested information to France, whereas here, France was seeking to impose tax under a French wealth-tax statute which attributed all foreign trust assets to a French settlor or beneficiary in order to subject them to the tax, which in its view raised the possibility of the information being used to levy tax contrary to the Convention. ...

The Queen, 92 DTC 6194, [1992] 1 CTC 306 (FCA)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 The taxpayer, which was a U.S. corporation with a mining operation in B.C., was prohibited by s. 18(1)(m) from deducting royalties payable by it to the Province of B.C. notwithstanding the provisions of the 1942 Canada-U.S. Income Tax Convention which provided that in determining the net industrial and commercial profits of a permanent establishment there shall be allowed as deductions all expenses reasonably allocable to the permanent establishment. ... Such a result would not be in accordance with the policy expressed in the preamble to the Convention..." ...

R.) [1997] 3 C.T.C. 435 (FCA)-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 no requirement for a definition per se in the domestic legislation for 3(2) to apply The Court found that a "gain" for purposes of Article XIII, paragraph 9 of the Canada-U.S. Convention was a gain determined for purposes of s. 40(1) of the Act, i.e., a gain determined with reference to the period after December 31, 1971, rather than with reference to the total period of ownership (in this case, since 1967). MacGuigan J.A. noted (at p. 5456) that "the Convention does not require that there be a definition in the domestic legislation but only that the meaning of the term in question can be derived from it". ...

.-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The appellant ("RCF") was a Caymans limited partnership, with more than 97% of its capital held by a diversified group of US residents, principally funds and institutions. ... Article 1 of the Australia-US Convention provided that the Convention applied only to persons (defined to include partnerships) who were residents of one or both of the Contracting States; and Article 4 provided that a person is a US resident if the person is a US corporation "or any other person…resident in the United States for purpose of its tax…. ... Before finding that the assessment was invalid as it was an assessment of the partnership (RCF) rather than its US-resident partners, Edmonds J referred (at para. 65) with approval to a statement in the OECD Commentary that …when partners are liable to tax in the country of their residence on their share of partnership income it is expected that the source country (in this case, Australia) will apply the provisions of a convention "…as if the partners had earned the income directly so that the classification of the income for purpose of the allocative rule of Articles 6 to 21 will not be modified by the fact that the income flows through the partnership. ...

In finding that the appeal of the taxpayer should be allowed and the matter referred back to the Tax Court for reconsideration, Rivoalen JA stated (at para. 29): The Tax Court stated that because it found the appellant was a resident of Canada for tax purposes, the Convention does not have a direct bearing on this appeal.... This is an error because if the Convention provides an exception or relief to the appellant, it would take precedence over the Act. The Tax Court did not apply and consider the provisions of the Convention to the facts of this case. ...

., 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 After finding that sale proceeds was deemed to be a dividend by s. 84(2), Bowman TCJ. went on to find that this deemed dividend was a dividend for purposes of Article X of the Canada-U.S. Income Tax Convention, rather than being exempted from tax by Article XIII. In reaching this conclusion, he noted that "the word 'alienation' in Article XIII connotes a genuine alienation, and not one that was made to an accommodation party as an integral part of a distribution of surplus", and also noted that neither Canada nor the United States reserved on Article X of the OACD Model Convention, which stated that payments regarded as dividends included "disguised distributions of profits". ...

Canada, 2004 DTC 6103, 2004 FCA 51-- summary under Section 3 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Income Tax Conventions Interpretation Act- Section 3 Article VI of the Canada-Ireland Convention, which provided that "the rate of Canadian tax on income... derived from sources within Canada by a resident of Ireland shall not exceed 15 percent" applied to limit the rate of capital gains tax payable by a resident of Ireland on the disposition of shares of a Canadian private corporation to 15 percent of the taxable capital gain rather than of the capital gain, given that both Article II(3) of the Convention and s. 3 of the ITCIA mandated that the meaning to be given to a term found in a treaty should be the meaning given to the term from time to time under the Act, unless the context otherwise required. ...