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Treaties- Income Tax Conventions- Article 16 income earned by S Corp. of US athlete was taxable under Art. 16 28 January 2003 External T.I. 2002-0147405 F- Crédit d'impôt pour emploi à l'étranger Income Tax Act- Section 122.3- Subsection 122.3(1) leave periods in Canada count towards the period of 6 months’ employment under foreign project if not terminated before leave commences Income Tax Act- Section 115- Subsection 115(1)- Paragraph 115(1)(a)- Subparagraph 115(1)(a)(i) leave period in Canada counted towards the 6-month period required under s. 122.3(1) of employment on performing services on foreign project 30 January 2003 Internal T.I. 2002-0157307 F- Article 86.1 et fractions d'action Income Tax Act- Section 86.1- Subsection 86.1(2)- Paragraph 86.1(2)(b) distribution of fractional shares and their immediate cash sale complied with s. 86.1(2)(b) 27 January 2003 External T.I. 2002-0169385 F- Un serveur et l'établissement stable Treaties- Income Tax Conventions- Article 5 Canadian servers of Swiss company would not be a PE if sales of its product not made through the website 28 January 2003 Internal T.I. 2002-0175927 F- Choix de 107(2.001) Income Tax Act- 101-110- Section 107- Subsection 107(2.001) the election, which is unlike the designation in Lussier, cannot be made late ...

Brown J tried, with mixed results, to present a good case in favour of the CITT’s logic, but indicated in any event that substantial deference should be given to their specialized expertise (whereas Côté J, after noting that the Customs Schedule precisely implemented an international Convention, stated: “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.”) ...

Convention because of the exclusion in Art. 13 (as expanded in Australian domestic legislation) for dispositions of (deemed) real property situated in Australia, Pagone J found that such gains were from “entreprises of” the U.S. limited partners, stating that this expression encompassed “a passive investment activity.” ... Summaries of Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41 under Treaties – Income Tax Conventions – Art. 3, Art. 13, s. 248(1) – taxable Canadian property – (d), s. 115(1)(a)(ii), s. 9 – capital gain. v. profit – shares, General Concepts – stare decisis, s. 152(1). ...

X(6) preamble, which states that it applies notwithstanding anything else in the Convention (i.e., Art. ... Summary of Carl Irvine and Todd Miller, "Canadian Branch Profits Tax- Challenging the Denial of Treaty-Benefits for US LLCs," Newsletter- TerraLex Connections, 26 December 2013 under Treaties – Income Tax Conventions – Art. 4. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2013-01-16 5 October 2012 Roundtable, 2012-0454021C6 F- Expiration d'un arrangement Income Tax Regulations- Regulation 6205- Subsection 6205(2) purpose of Reg. 6205(2) re estate freezes and employees 5 October 2012 Roundtable, 2012-0451241C6 F- Benefit conferred on a NR shareholder by a NR corp Income Tax Act- Section 15- Subsection 15(7) s. 15(7) assists in determining that s. 15 can apply to the NR shareholder of a NR corporation gratuitously using the corporation’s Canadian property Income Tax Act- Section 247- New- Subsection 247(2) s. 247(2) could apply to produce s. 212(1)(d) withholding where the NR shareholder of a NR corporation gratuitously uses Canadian corporate property Income Tax Act- Section 214- Subsection 214(3)- Paragraph 214(3)(a) gratuitous use by NR shareholder of Canadian property of the NR corporation produces a s. 214(3)(a) deemed dividend 5 October 2012 Roundtable, 2012-0453171C6 F- TFSA- Survivor payments to more than one survivor Income Tax Act- Section 207.01- Subsection 207.01(1)- Exempt Contribution- Paragraph (d)- Subparagraph (d)(iii) CRA allows contributions by two survivors totaling what would have qualified with only one survivor 5 October 2012 Roundtable, 2012-0451231C6 F- Gifts to American charities Treaties- Income Tax Conventions- Article 21 U.S. charities are not qualified donees under Art XXI(7) of U.S. Convention 5 October 2012 Roundtable, 2012-0454131C6 F- Caractère raisonnable d'une allocation automobile Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) reasonable car allowance potentially can exceed Reg. 7306 levels/Treasury Board rates will be accepted 5 October 2012 Roundtable, 2012-0453201C6 F- Règles d'attribution- séparation & décès Income Tax Act- Section 74.5- Subsection 74.5(3) s. 74.5(3) busting of attribution occurs even if they were living separate and apart for under 90 days before the death to the transferee common-law spouse Income Tax Act- Section 13- Subsection 13(1) recapture from rental property is property income from that property ...

Convention provided that U.S. tax “shall be allowed as a credit against Australian tax payable in respect of the income” but went on to provide that: “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.” ... Summaries of Burton v Commissioner of Taxation [2018] FCA 1857 under s. 126(1) and Treaties – Income Tax Conventions – Art. 24. ...

Convention provided that U.S. tax “shall be allowed as a credit against Australian tax payable in respect of the income” but went on to provide that: “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.” ... Summaries of Burton v Commissioner of Taxation, [2019] FCAFC 141 under s. 126(1) and Treaties – Income Tax Conventions – Art. 24. ...

Webb JA rejected the particular Crown arguments in this regard-- that the object, spirit and purpose of Art. 13(4) required that: Alta Luxembourg be an “investor” (he stated that “There is nothing to suggest that the underlying rationale for the exemption is that it would only be available to a resident of Luxembourg who invests in the particular corporation ….”) there be a potential to realize income in Luxembourg, whereas here the gain was offset by variable interest payable by Alta Luxembourg to the Alberta partnership (he stated “There is no basis to find that the rationale for the definition of ‘resident’ would suggest that any criteria other than the criteria included in the definition of resident in Article 4, should be used ….”) the exemption be accessed only by persons who have some commercial or economic ties to Luxembourg (he stated that “There is no distinction in the Luxembourg Convention between residents with strong economic or commercial ties and those with weak or no commercial or economic ties.”) He concluded: I agree with … MIL … that the object, spirit and purpose of the relevant provisions of the Luxembourg Convention is reflected in the words as chosen by Canada and Luxembourg. ...

Expense- Know-How and Training distinction between training and convention expenses/luncheon seminar fees on case law generally are professional deductions Income Tax Act- Section 20- Subsection 20(10) convention expenses providing an enduring benefit may be deducted within the s. 20(10) limitations Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose expense incurred in course of operating real property need not have a direct effect on profit 21 April 2010 External T.I. 2009-0341711E5 F- Déduction pour gains en capital Income Tax Act- 101-110- Section 110.6- Subsection 110.6(14)- Paragraph 110.6(14)(d) beneficiary of trust partner can access deduction 2010-04-30 20 April 2010 External T.I. 2010-0355071E5 F- Ligne directrice 4 Other Legislation/Constitution- Federal- Indian Act- Section 87 Indian organization did not qualify under Guideline 4 where 20% of clientele lived off reserve Income Tax Act- Section 2- Subsection 2(1) central management and control of Indian organization is at the main office if control is legitimately exercised at meetings conducted there 16 April 2010 Internal T.I. 2010-0362601I7 F- Établissement stable-Province Income Tax Regulations- Regulation 400- Subsection 400(2)- Paragraph 400(2)(e) CRA will accept shorter presence of substantial equipment at concerts than 30 days as representing PEs of the non-resident performance corporation 28 April 2010 External T.I. 2010-0362101E5 F- Déductibilité des intérêts Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) under current use test, deductible interest increased to 100% when unit in triplex converted to rental use ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2010-03-26 9 February 2010 Internal T.I. 2009-0333571I7 F- Paragraphe 7(1.5)- contrepartie reçue Income Tax Act- Section 7- Subsection 7(1.5) s. 7(1.5) rollover where employees exchanged specific s. 7(1.1) shares for shares of grandparent, even though they also received cash and PUC distribution Income Tax Act- Section 53- Subsection 53(1)- Paragraph 53(1)(j) ACB increased by s. 7(1) benefit that had not yet been triggered due to s. 7(1.5) rollover Income Tax Act- Section 116- Subsection 116(1) s. 116 certificate required even for shares disposed of under s. 7(1.5) rollover Income Tax Act- Section 7- Subsection 7(1.4) non-resident ex-employees will be required to recognize s. 7 benefit deferred by s. 7(1.5) when they dispose of the shares acquired in exchange 15 March 2010 Internal T.I. 2009-0352731I7 F- Remboursement de rémunération Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(n) deduction for repayment of amounts received during deferred salary leave period following failure to return to work 2010-03-19 11 March 2010 External T.I. 2009-0345481E5 F- Allocations versées administrateurs bénévoles Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) allowances and travel reimbursements paid by NPO to volunteer directors were non-taxable Income Tax Act- Section 248- Subsection 248(1)- Office definition of a “volunteer” (who is excluded from the holder of an “office”) 1 March 2010 Internal T.I. 2009-0346951I7 F- Article XVI-Établissement stable-Province Income Tax Regulations- Regulation 400- Subsection 400(2) being on concert tour in Canada did not render the various arenas fixed places of business, given lack of “regularity and recurrence” Income Tax Regulations- Regulation 400- Subsection 400(2)- Paragraph 400(2)(e) using massive stage equipment for Canadian concerts did not result in deemed PEs given that at each venue under 30 days and in Canada under 90 days Treaties- Income Tax Conventions- Article 16 Art. XVI of US Convention applicable irrespective of whether a PE 2010-03-12 4 March 2010 External T.I. 2009-0343851E5 F- Remboursement des cotisations à un club Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) reimbursements of employee fitness facility fees are considered principally for employees’ benefit if membership merely improves their performance through increased health ...