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The Queen, 82 DTC 6099, [1982] CTC 115 (FCA)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 The exemption in Article I of the 1942 Canada- U.S. Convention, for the commercial profits of a U.S. enterprise that are not attributable to a Canadian permanent establishment, did not apply to the Canadian profits of a U.S. resident that were not attributable to an enterprise or undertaking carried on in the United States. ...

Accordingly, in my view, these seminars are conventions...." Words and Phrases convention ...

Canada (Attorney Général), 2001 DTC 5296, 2001 FCA 157-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 In rejecting a submission of the taxpayer that he was entitled to a deduction for a contribution to a pension plan in the United States that was not registered by the Minister of National Revenue, the Court found (at p. 5297) that the phrase "income accrued" in paragraph 7 of Article XVIII of the Canada-U.S. Convention were "clearly meant to exempt only income earned on money in the plan, not contributions of capital made into the Plan. ...

HMRC, [2015] UKSC 44-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 scheme in Treaty article for allocating income between jurisdictions amounted to a definition of "source" In rejecting the Commissioners' argument that article 3(2) of the 1975 U.K-U.S. Convention required the term "sources" as used in article 23 thereof to be given the meaning which it bore under U.K tax law, Lord Reed stated (at para. 100): [A]rticle 23(3) explains how the source of profits or income is to be determined for the purposes of article 23, and that explanation is unrelated to the source doctrine of UK tax law. ...

The Queen, 2003 DTC 317 (TCC)-- summary under Article 19 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 19 The taxpayer, who was a U.S. citizen and a resident of Canada, was not exempt under Article XIX on employment income earned by her as a teacher in the United States. ... Convention was intended to deal with citizens working abroad in the discharge of a governmental function. ...

.)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 The fact that a British branch of a Canadian life insurance company faced a higher level of taxation than the branch would have faced had it been an enterprise resident in the U.K. did not constitute discrimination. ... Conventions are "designed to preclude and nullify specific provisions which discriminate against a branch", and the U.K. branch- tax provisions were not objectionable in that sense. ...

[ValueClick case], FR: CE, 11 Dec. 2020, Case No. 420174 (Conseil d'État [French Supreme Administrative Court])-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 French staff who lined up the contracts (albeit “automatically” signed elsewhere) gave rise to dependent-agent PEs A wholly-owned Irish subsidiary ("ValueClick Ireland") of ValueClick Inc. ... In affirming the position of the French tax authorities that Value-Click Ireland had a dependent-agent permanent establishment in France as per Art. 2(9) of the Ireland-France Convention, the Supreme Administrative Court stated (at paras. 4-5, TaxInterpretations translation): 4. ... It follows from what has been said in paragraph 4 that the court committed an error of law and an error of legal characterization in holding, on the grounds that the contracts with the French clients were signed, under the conditions referred to above, by the Irish company, that the French company was not, for it, a permanent establishment within the meaning of (c) of article 2.9 of the Franco-Irish Convention. ...

Canada, 2001 DTC 5001 (FCA)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 period before 1972 excluded Where a United States resident has disposed of Canadian real property, the calculation of the reduction under Article XIII(9) of the Canada-U.S. Convention begins at the point at which the gain first began to accrue for Canadian income tax purposes which, in the case of properties acquired prior to V-Day, means the starting point for calculating the reduction will be December 31, 1971. ...

., 80 DTC 6272, [1980] CTC 352 (FCA)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 lump sum for indefinite right to use property not a royalty Thurlow, C.J. stated (p. 6275) that "'royalties'... connotes a payment calculated by reference to the use or to the production or revenue or profits from the use of the rights granted" and that "neither 'rentals' nor 'royalties', in the ordinary connotation... includes a lump sum payment for the use of or for the privilege of using property indefinitely. ... Convention. Words and Phrases royalties rentals ...

., [2006] GSTC 137, 2006 FCA 349-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 incidental use of copyright in acquiring data did not create a copyright supply International subscribers to the registrant's internet website were granted a "non-exclusive, limited and revocable licence to download and view the content of the website" on their computer. In finding that the subscription fees were not zero-rated consideration, Sharlow J.A. quoted with approval a statement of the OECD Model Tax Convention on Income and Capital that: "Thus, in a transaction that in essence is an acquisition of data or images transmitted electronically, any incidental copying is merely the means by which the data is captured and stored. ...