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IV circularity avoided through establishing year ends for TCs before DC wound up into TCs 2001-03-02 5 February 2001 Internal T.I. 2000-0062927 F- Société civile française Income Tax Act- Section 96 French civil partnership is a partnership, not a corporation 2001-02-16 5 February 2001 External T.I. 2001-0067135 F- Dividend-General Income Tax Act- Section 84.1- Subsection 84.1(1) application of s. 84.1 on sale of 50% shareholding to corporation owned by the transferor and his spouse 5 February 2001 External T.I. 2000-0032695 F- Convention fiscale Canada-France Treaties- Income Tax Conventions- Article 7 profits based consulting fee paid to French company with no PE in Canada was exempted under Art. 7 of the Canada-France treaty Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d)- Subparagraph 212(1)(d)(iii)- Clause 212(1)(d)(iii)(C) profits based consulting fee paid to French company came within s. 212(1)(d)(iii)(C) 6 February 2001 External T.I. 2000-0044095 F- Honoraires- retenue d'impôt non-résident Treaties- Income Tax Conventions- Article 7 management fees exempted from withholding by business profits article in Canada-US treaty 12 February 2001 External T.I. 2000-0056905 F- ALLOCATION POUR FRAIS DE STATIONNEMENT Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose allowances for no-receipt parking were generally deductible Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) allowances for commuting to successive construction sites were not for travel in the course of employment 6 February 2001 External T.I. 2000-0059485 F- DBFT- Sous-traitants- textile Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits goods can be physically manufactured abroad if Canco exercises extensive involvement and control over the content, design, and physical qualities of the goods from inception to completion Income Tax Regulations- Regulation 5202- Qualified Activities no cost of labour or qualifying activities if the core manufacturing activities are outside Canada ...

After receiving a request from the Australian Tax Office (ATO) for such information pursuant to Article 21 of the Canada-Australia Treaty (the “Convention”) a year previously, the Minister issued a requirement to Shopify pursuant to s. 231.2 of the ITA (and s. 289(3) of the ETA) for information identifying listed particulars for all merchant customers of Shopify who had revenues from sales to customers located in Australia. ... Régimbald J noted that, although s. 231.2(1) granted the Minister the authority to obtain information or documents regarding named persons for purposes relating to the administration or enforcement of the Act or a “listed international agreement” such as the Convention, in the case of a requirement regarding unnamed persons, s. 231.2(3)(b) instead only referred to the verification of compliance by a person or persons in a group with any obligation under the Act, i.e., there was no mention of any listed international agreement. ... Furthermore, a refusal to exchange information on the basis of s. 231.23(b) was consistent with Article 21 of the Convention, which did it impose on the Minister an obligation to carry out measures at variance with Canadian law. ...

However, the Income Tax Conventions Interpretation Act deems all payments out of an RRSP to be pension payments (where “pension” is not specifically defined in the Treaty), so that RRSP payments made to a Turkish resident are also subject to (Treaty-reduced) withholding as pension payment. ... Summaies of 30 March 2017 External T.I. 2015-0609951E5 Tr under Treaties- Art. 18 and Income Tax Conventions Interpretation Act, s. 5- pension. ...

Convention. As with some other Indian PE cases, the facts are quite unclear, including the respective work performed by the expatriates and by an Indian subsidiary which had local Indian employees. ... Commissioner of Income Tax (International Taxation), ITA 621/2017, 21 December 2018 (High Court of Delhi) under Treaties – Income Tax Conventions – Article 4. ...

Bocock J also found that there also was nothing providing a deduction under the wording of the Canada-UK Income Tax Convention. ... The Queen, 2019 TCC 270 under s. 126(7) – non-business-income tax and Treaties – Income Tax Conventions – Art. 24. ...

Convention (Canadian employment subject to Canadian income tax without Treaty limitation) rather than Art. ... Summary of 14 July 2022 Internal T.I. 2020-0869441I7 under Treaties – Income Tax Conventions – Art. 16. ...

Convention provides: The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment. ... Summary of 16 June 2020 Internal T.I. 2019-0792651I7 under Treaties – Income Tax Conventions – Art. 10. ...

13 June 2024- 11:00pm CRA finds that the “six months” test in Art. 5(3)(b) of the Mexico Treaty should be day-counted (more than 183 days) Email this Content Art. 5(3)(b) of the Mexico-Canada Convention provides that a “permanent establishment” includes: (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve month period Regarding how “six months” should be computed, the Directorate stated: Considering that the testing period of six months is not required to be consecutive, the only reasonable interpretation of the term “periods aggregating more than” six months within any twelve month period” is to aggregate the number of days equivalent to the number of months. ... Summary of 21 November 2023 Internal T.I. 2021-0880101I7 under Treaties – Income Tax Conventions – Art. 5. ...

Topic Descriptor 15 May 2019 IFA Roundtable Q. 1, 2019-0798831C6- Thin capitalization Income Tax Act- Section 18- Subsection 18(5)- Equity Amount- Paragraph (a)- Subparagraph (a)(ii) contributed surplus will cease to be recognized if the contributor ceases to be a specified non-resident shareholder 15 May 2019 IFA Roundtable Q. 2, 2019-0798751C6- Shared workspaces and PE Treaties- Income Tax Conventions- Article 5 a Canadian shared-work space can readily constitute a PE 15 May 2019 IFA Roundtable Q. 3, 2019-0798741C6- Participating Debt Interest & US Treaty Treaties- Income Tax Conventions- Article 11 contingent interest under Art. XI(6)(b) of the US Treaty does not taint contemporaneous fixed interest 15 May 2019 IFA Roundtable Q. 4, 2019-0798721C6- 78(1)(b)(ii) deemed loan & thin capitalization Income Tax Act- Section 18- Subsection 18(5)- Outstanding Debts to Specified Non-Residents- Paragraph (a)- Subparagraph (a)(ii) unpaid simple interest that is deemed to be a loan by s. 78(1)(b)(ii) generally is not outstanding debts to specified non-residents Income Tax Act- Section 78- Subsection 78(1)- Paragraph 78(1)(b)- Subparagraph 78(1)(b)(ii) deemed s. 78(1)(b)(ii) loan is not also deemed to bear interest 15 May 2019 IFA Roundtable Q. 5, 2019-0798811C6- Functional currency Income Tax Act- Section 261- Subsection 261(11) a functional currency reporter realizes capital gains or losses from FX fluctuations when it receives a Cdn$ tax refund for an earlier functional currency year 15 May 2019 IFA Roundtable Q. 6, 2019-0798861C6- Non-resident filing income tax return Income Tax Act- Section 150- Subsection 150(5)- Paragraph 150(1)(b) non-resident partners of a partnership that has disposed of TCP must file Part I returns even if a s. 116 certificate indicates that all Part I tax is paid Income Tax Act- Section 150- Subsection 150(1)- Paragraph 150(1)(a) "tax is payable" even if already paid 15 May 2019 IFA Roundtable Q. 7, 2019-0798821C6- Subsection 246(1) and Non-Residents Income Tax Act- Section 246- Subsection 246(1)- Paragraph 246(1)(a) a s. 15(1)-relevant s. 246(1)(a) benefit generally will not subject a non-resident to Part I tax 15 May 2019 IFA Roundtable Q. 8, 2019-0798841C6- Active Trade or Business Test under the LOB Clause Treaties- Income Tax Conventions- Article 29A Art. ...

Rivoalen JA found that there also was an error here: [T]he Convention provides an exception or relief to the appellant, it would take precedence over the Act. The Tax Court did not apply and consider the provisions of the Convention to the facts of this case. ... Canada, 2019 FCA 310 under s. 2(1), s. 128.1(1)(c) and Treaties- Income Tax Conventions- Art. 4. ...