Search - convention

Associates Corp. of North America, 80 DTC 6140, [1980] CTC 215 (FCA)-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 Guarantee fees received by a U.S. corporation from its Canadian subsidiary did not constitute "interest" within the meaning of the 1942 Canada-U.S. Tax Convention, given the absence of any provision therein permitting the assimilation of guarantee fees within "interest" by a deeming provision such as ss.214(15)(a) of the Act. ...

The Queen (2002), docket 1999-1113-IT-G (TCC)-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 In finding that the taxpayer, who was a U.S. resident who provided radio commentary for each Blue Jays game, was not an artiste or athlete for purposes of Article XVI of the Canada-U.S. Convention, Mogan T.C.J. found that the taxpayer was not a radio artiste but, rather, a very skilful and experienced radio journalist. ...

The Queen, 2010 DTC 1029 [at at 2677], 2009 TCC 624 (Informal Procedure)-- summary under Article 2 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 2 Little, J. accepted the submission of the Crown that social security charges do not qualify as taxes. Accordingly, health insurance premiums paid by the taxpayer (a Canadian resident employed by KLM Royal Dutch Airlines) did not qualify as taxes for purposes of the Canada-Netherlands Income Tax Convention. ...

Minister of National Revenue, 68 DTC 5033, [1968] CTC 35, [1968] S.C.R. 221-- summary under Article 8 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 8 Article 5 of the Canada-U.K. Income Tax Convention of 1946 did not exempt earnings of a U.K.-resident shipping company derived from managing or agency or stevedoring services which it rendered in Canada to other corporations, although it was entitled to exemption respecting amounts which arose from charges made by its Canadian branches for agency and stevedoring services to ships which were owned and chartered by it and were operated in its own shipping service. ...

., 99 DTC 5222, [1999] 3 CTC 82 (FCA)-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 McDonald J.A. found that the capitalization of the taxpayer by non-resident related shareholders with close to 100% debt financing meant that the loans were those that no arm's-length lender would have made. ... Convention effectively overrode the rule in s. 18(4) of the Act. ...

MNR, 93 DTC 721, [1993] 2 CTC 2050 (TCC)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who was born in Germany but had landed immigrant status in Canada, and who had bank accounts, credit cards, real property, a driver's licence, insurance policies, a telephone listing and a summer residence in Canada, was found to have his center of vital interest in West Germany for purposes of Article 4(2) of the Canada- West Germany Convention given that his family, business and community service ties were there. ...

MNR, 91 DTC 1336, [1991] 2 CTC 2778 (TCC)-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 The taxpayer, who was a U.K. ... Income Tax Convention. ...

MNR, 91 DTC 821 (TCC)-- summary under Article 20 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 20 In order to secure funds required to complete his doctoral program at the University of Toronto, the taxpayer (who was a resident of China) obtained employment at a Toronto law firm. In finding that the taxpayer's employment income was not exempted under Article 19 of the Canada-China Income Tax Convention, Bonner J. stated (p. 824): "The language suggests that the payments must in some way be related to the recipient's maintenance costs, education costs or training costs. ...

Australian Mutual Provident Society (1959), 38 TC 492 (HL)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Rule 3 applicable to Case III of Schedule D of the Income Tax Act, 1918 provided that a life insurance company with a head office overseas (in this case, in Australia) should pay tax on a proportion of its world-wide income from investments, determined on the basis of premiums received in the United Kingdom as a percentage of all its premium income. ... -Australia Convention. ...

No. 39548/2012 (T-IT) (Karnataka High Court)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 purchasing office exception included activites to assure quality The petitioner (“Columbia”) was a U.S. ... Primarily at issue was the exclusion, in Art. 5, para. 3(d) of the definition in the India-US Income Tax Convention of “permanent establishment,” for: the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise. The position of the Director of Taxation was that the LO’s activities in India “cannot be said to be an activity solely for the purpose of purchasing the goods or for collecting information for the enterprise” (para. 14), so that such activities (which were viewed as creating a taxable presence for Columbia in India under the Income Tax Law) gave rise to a permanent establishment under the Convention. ...