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., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions The meaning that a term used in a Convention had at the time that the Convention was brought into the laws of Canada by statue will not be altered by subsequent amendments to Canadian domestic law unless such statutory amendments evince a clear intention to also amend the Convention as enacted (re Article II(2) of 1956 Canada-Germany convention). ...

Canada, 95 DTC 5389, [1995] 2 S.C.R. 802, [1995] 2 CTC 64-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Before referring to various extrinsic materials, Iacobucci J. stated (at p. 5396) that "reviewing the intentions of the drafters of a taxation convention is a very important element in delineating the scope of the application of that treaty" and "that, in ascertaining these goals and intentions, a court may refer to extrinsic materials which form part of the legal context (these include accepted model conventions and official commentaries thereon) without the need first to find an ambiguity before turning to such materials. ...

., 2021 SCC 49, [2021] 3 S.C.R. 590-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions subsequent OECD Treaty commentary not followed In considering whether there had been a treaty-shopping abuse of the Canada-Luxembourg Treaty (concluded in 1999), and b efore declining to follow the 2003 OECD Commentaries, in which “treaty shopping is characterized as an abuse of the concept of residence, whereas previous Commentaries published at the time the Treaty was signed were silent on this question” (para. 39), Côté J stated (at paras. 43-44): [T]he 2003 Commentaries do not elicit, but rather contradict, the views previously expressed. ...

., 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. ...

Canada, 95 DTC 5389, [1995] 2 S.C.R. 802, [1995] 2 CTC 64-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Some of the income derived from a corporation incorporated in the Bahamas was effectively connected with the conduct by it of a business in the United States. ... Income Tax Convention because the other criteria entailed being subject to a comprehensive tax liability on the entity's world-wide income. Accordingly, Norsk was not a U.S. resident for purposes of that convention, with the result that rentals paid by the taxpayer to Norsk were not eligible for a reduced rate of withholding tax. ...

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. ...

However, in the absence of the overriding effect of any Convention, the effect of s. 214(15) is to convert guarantee fees into "interest" for the purpose of the withholding tax provisions of that Part. ...

., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 guarantee fees were not interest The exclusion in Article III(5) of the Canada- Germany Income Tax Agreement Act, 1956 of "income (e.g. dividends interest, rents or royalties) derived from sources within" Canada from the industrial or commercial profits of a German enterprise did not apply to guarantee fees paid to a German bank because such fees did not constitute "interest" under the ordinary meaning (in 1956) of that word, and the 4 words after "e.g. ...

., 2021 SCC 49, [2021] 3 S.C.R. 590-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 a company resident under Luxembourg domestic law (its legal seat was there), and that was “liable to be liable to tax,” was resident there for Treaty purposes even though a conduit In considering whether there had been a treaty-shopping abuse of the Canada-Luxembourg Treaty by virtue of the taxpayer, which had its legal seat in Luxembourg, but was a “conduit entity” without a substantial economic connection to Luxembourg, accessing a Treaty exemption for a capital gain on its disposition of a Canadian resource company, Côté J stated (at paras. 53-54-56, 58): [T[he use of the word “means” in this provision indicates that the definition should be “construed as comprehending that which is specifically described or defined” and thus as setting out all requirements that must be met to be considered a resident under the Treaty …. ...

., 2021 SCC 49, [2021] 3 S.C.R. 590-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 utilization of the business property exemption by a Luxembourg conduit accorded with the bargain negotiated by Canada, which was to encourage investment by such investors Two US firms transferred their investment in a Canadian subsidiary (Alta Canada), that was to develop a shale formation in northern B.C., to a Luxembourg s.à r.l. ...