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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. ...

Burton v Commissioner of Taxation, [2018] FCA 1857, aff'd [2019] FCAFC 141-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 foreign tax credit was not required to be accorded to all the US tax on the gain An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling rights. ... Convention provided: … United States tax paid under the law of the United States and in accordance with this Convention … in respect of income derived from sources in the United States by …a resident of Australia shall be allowed as a credit against Australian tax payable in respect of the income. … Subject to these general principles, the credit shall be in accordance with the provisions and subject to the limitations of the law of Australia as that law may be in force from time to time. ...

Canada, 2006 DTC 6071, 2006 FCA 32-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who lived and worked in the United States for ten months in 2001 (throughout which period his wife continued to live in the family home in Mississauga) as a result of accepting a position which he believed to be of indefinite duration, but returned to Canada after ten months when the job ended unexpectedly. ... Income Tax Convention remained in Canada. ...

Canada, 2004 DTC 6468, 2004 FCA 206-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who held a green card and worked in the hospital industry selling hospital supplies throughout the United States, was thereby a resident of the United States for purposes of Article IV of the Canada-U.S. Convention, as green card status was a "criteria of a nature" similar to United States residents. ...

Tax Convention [analogous to Article XIII of the 1980 Convention] only provided that a person who had become a resident of the United States, was not taxable in Canada by reason of capital gains made by him after becoming a U.S. resident. ...

Canada, 2007 DTC 5563, 2007 FCA 302-- summary under Article 27A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27A The taxpayer, a U.K. company, supplied a ship and a crew (obtained under subcontract from a related non-resident company) to a Canadian company for use in transporting pipe joints and other materials from Nova Scotia to an installation used closer to Sable Island. ... Convention to be carrying on business in Canada through a permanent establishment. ...

.)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 A statutory method of allocation whereby the portion of the gross profits of a Canadian life insurance company attributable to its U.K. branch were determined (that determination being based on the ratio of the company's liability to U.K. policyholders to its liability worldwide) then the actual expenses of the branch deducted from that gross profit figure, was found to be an acceptable measure of the net profit that the branch would have earned as an independent enterprise. (1980 Canada-U.K. Convention, Article 7(4)) It was also stated that the word "profits" in Article 7 means "income" rather than "income less expenses". ...

Arnos, 82 DTC 6165, [1982] CTC 186 (FCA)-- summary under Article 6 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 6 recapture of same nature as revenues from which the CCA had been deducted Since "recaptures of capital cost allowances are of the same nature as the revenue from the property in respect of which the capital cost allowances has been deducted", recaptured capital cost allowance was characterized as "rentals from real property" so as to benefit from the favourable treatment accorded to such income by Article XIIIA of the 1942 Canada-U.S. Convention. ...

The Queen, 2007 DTC 520, 2007 TCC 118-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, when he was moved by his employer to Australia rented the Canadian home of him and his wife under 22 1/2 month lease which, under Quebec law, was not terminable other than on six months notice, and was provided with a furnished house in Australia. In these circumstances, the Canadian house was not a permanent home available to him under Article 4 of the Canada-Australia Income Tax Convention, so that he was resident in Canada for purposes of that Treaty and for purposes of the Act by virtue of s. 250(5). ...

Canada (National Revenue), 2009 FC 434-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 In finding that a Barbados trust was resident in Barbados and not in Canada for purposes of the Barbados-Canada Income Tax Convention, Simpson, J., after noting Crown arguments that the trust potentially might be deemed to be resident in Canada under s. 94, stated (at para. 37) that the trust met "the physical criteria associated with actual residence of the kind described in Article IV, paragraph 1, of the Treaty which speaks of 'domicile', 'place of management' and 'criterion of a similar nature'. ...