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Landbouwbedrijf Backx – Tax Court of Canada finds that the central management and control of a B.V. with a sole Dutch director was in Canada

The Queen, 2018 TCC 142 under s. 2(1), s. 128.1(1)(c) and Treaties- Income Tax Conventions- Art. 4. ...

Over 650 translations of CRA French-language interpretations are available

Bundle Date Translated severed letter Summaries under Summary descriptor 2013-03-13 14 December 2012 External T.I. 2012-0436981E5 F- Ristournes de coopératives de travailleurs Income Tax Act- Section 135- Subsection 135(4)- Allocation in Proportion to Patronage distribution on winding-up of enhancement reserve does not qualify 19 December 2012 External T.I. 2012-0463581E5 F- Allocation pour l'usage d'un véhicule Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii.1) travel to and from home where shifting clientele is in the performance of employment duties/Reg. 7306 rates presumptively reasonable 2013-03-06 19 December 2012 External T.I. 2012-0468511E5 F- GRIP addition for 2006 Income Tax Act- Section 89- Subsection 89(7)- Element A no adjustment made for dividend received from connected CCPC sold over 4 years before 2006 2013-02-27 30 January 2013 External T.I. 2012-0449621E5 F- Belgian pension Treaties- Income Tax Conventions- Article 18 Belgian social security payment received by Canadan resident must be included in the personal return, but with offsetting s 110(1)(f)(i) deduction claimed Income Tax Act- 101-110- Section 110- Subsection 110(1)- Paragraph 110(1)(f)- Subparagraph 110(1)(f)(i) Treaty-exempt receipt required to be reported, but with offsetting s 110(1)(f)(i) deduction 2013-02-20 13 February 2013 External T.I. 2013-0477151E5 F- Crédit d'impôt pour études Income Tax Act- Section 118.6- Subsection 118.6(2) given 2012 disruptions, months to be computed based on the original schedule 5 February 2013 External T.I. 2012-0465591E5 F- Form T5018 Income Tax Regulations- Regulation 238- Subsection 238(1) landscaping business could be construction ...

CRA finds that royalties paid by a Canadian company for TV video streams could be bifurcated for Part XIII purposes based on Canadian and non-resident viewership

Summaries of 27 March 2018 External T.I. 2017-0715561E5 under s. 212(5) and Treaties – Income Tax Conventions – Art. 12. ...

Satyam – Australian Full Court finds that a Treaty can impose tax

Summary of Satyam Computer Services Limited v Commissioner of Taxation [2018] FCAFC 172 under Treaties – Income Tax Conventions – Art. 24. ...

6 more translated CRA interpretations are available

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-12-16 8 December 2011 External T.I. 2011-0427451E5 F- Statut de résidence fiscale Income Tax Act- Section 2- Subsection 2(1) Rulings Directorate does not determine residency 6 December 2011 External T.I. 2010-0384701E5 F- Décès contribuable- Immobilisation admissible Income Tax Act- Section 70- Subsection 70(5.1) application of s. 70(5.1) to bequest of goodwill General Concepts- Effective Date CRA policy of price adjustment clauses inapplicable where deferred sale price subsequently adjusted Income Tax Act- Section 152- Subsection 152(4.2) CRA policy for adjusting a statute-barred year for a reduction in the 5th year of staged-proceeds sale 15 November 2011 External T.I. 2011-0415881E5 F- Pension alimentaire pour enfants Treaties- Income Tax Conventions- Article 18 taxpayer not entitled to deduct child support payments upon becoming a non-resident 9 December 2011 External T.I. 2011-0429321E5 F- Changement d'usage Income Tax Act- Section 45- Subsection 45(1)- Paragraph 45(1)(a) FMV is measured at the time of change of use 21 November 2011 External T.I. 2011-0426481E5 F- Actions admissibles de petite entreprise Income Tax Act- 101-110- Section 110.6- Subsection 110.6(14)- Paragraph 110.6(14)(f)- Subparagraph 110.6(14)(f)(ii)- Clause 110.6(14)(f)(ii)(A) “substantially all” (meaning 90% or more) test satisfied even though only leasehold interest in real estate transferred 17 November 2011 External T.I. 2011-0414811E5 F- Frais médicaux- fins esthétiques Income Tax Act- Section 118.2- Subsection 118.2(2.1) qualifying breast surgery expenses ...

6 more translated CRA interpretations are available [corrected]

Bundle Date Translated severed letter Summaries under Summary descriptor 2019-07-10 4 June 2019 Internal T.I. 2018-0783441I7 F- Sale of land by a resident of Hong Kong Treaties- Income Tax Conventions- Article 13 Canadian land was not Treaty-exempt even where it did not generate income 2011-11-25 7 November 2011 Internal T.I. 2011-0424641I7 F- Right to cut Christmas trees Income Tax Act- Section 13- Subsection 13(21)- Timber Resource Property right to cut Christmas trees was not a timber resource property Income Tax Regulations- Regulation 1100- Subsection 1100(1)- Paragraph 1100(1)(e) Christmas trees are not “timber” Income Tax Regulations- Schedules- Schedule II- Class 14 right to cut Christmas trees with 10-year term was a Class 14 property 7 October 2011 Roundtable, 2011-0411871C6 F- Employé constitué en société Income Tax Act- Section 125- Subsection 125(7)- Personal Services Business PSB can have two spouses as incorporated employees 7 October 2011 Roundtable, 2011-0411841C6 F- Succession Income Tax Act- 101-110- Section 104- Subsection 104(1) estate could cease when assets converted to cash and liabilities settled 7 October 2011 Roundtable, 2011-0412091C6 F- Late Filed Paragraph 55(5)(f) Designation Income Tax Act- Section 55- Subsection 55(5)- Paragraph 55(5)(f) CRA practice to only treat excess of taxable dividend over safe income as subject to s. 55(2) 7 October 2011 Roundtable, 2011-0411891C6 F- Dépenses- EPSP- négociant en vente Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(p)- Sjubparagraph 18(1)(p)(iii) s. 18(1)(p)(iii) deduction limited to commission income Income Tax Act- Section 8- Subsection 8(13) home office of a PSP corporation’s employee could qualify ...

Addy – Federal Court of Australia finds that the imposition of flat tax on UK working-holiday visa holders contravened the Treaty non-discrimination Article

Summaries of Addy v Commissioner of Taxation [2019] FCA 1768 under Treaties – Income Tax Conventions – Art. 25 and ITA s. 2(1). ...

Wolf – Federal Court of Appeal questions Tax Court view that an individual could derive business revenues through an LLC

Canada, 2019 FCA 283 under Treaties – Income Tax Conventions – Art. 5. ...

A U.S. amendment effectively denying an FTC for Canadian taxes imposed on profits of a U.S. producer on sales into Canada may override the Treaty

Summaries of Nathan Boidman, “Will Revised Code Section 863 Be Constrained by the Canadian Treaty on Sales of Inventory into Canada,” Article for Tax Notes International, 3 February 2020 under Treaties – Income Tax Conventions – Art. 7, Art. 24, ITA s. 115(1)(a)(ii). ...

5 more translated CRA interpretations are available

Bundle Date Translated severed letter Summaries under Summary descriptor 2010-10-22 28 September 2010 External T.I. 2010-0357141E5 F- Prix de présence et tirages Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) promotional prize as income to employee of third party Income Tax Act- Section 9- Nature of Income business income from draw won by brokerage 4 October 2010 External T.I. 2010-0367231E5 F- Convention de partage d'une société de personnes Income Tax Act- 101-110- Section 103- Subsection 103(1.1) s. 103(1) or (1.1) could apply to allocation of ordinary income and capital gains on substantially different basis between couple and their corporation 6 October 2010 External T.I. 2008-0302951E5 F- Stagiaires postdoctoraux Income Tax Act- Section 56- Subsection 56(3)- Paragraph 56(3)(a)- Subparagraph 56(3)(a)(ii) postdoctoral fellows are ineligible for the full scholarship exemption 12 October 2010 External T.I. 2010-0371931E5 F- T5 Information Returns Income Tax Regulations- Regulation 201- Subsection 201(4) T5 slip should report Reg. 7000 interest and interest coupon payments net of previous accruals thereof 12 October 2010 Internal T.I. 2010-0355761I7 F- PCMC- Dépense courante ou en capital Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(b)- Capital Expenditure v. ...

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