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MNR, 91 DTC 1336, [1991] 2 CTC 2778 (TCC)-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 The taxpayer, who was a U.K. ... Income Tax Convention. ...

The Queen, 2007 DTC 520, 2007 TCC 118-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, when he was moved by his employer to Australia rented the Canadian home of him and his wife under 22 1/2 month lease which, under Quebec law, was not terminable other than on six months notice, and was provided with a furnished house in Australia. In these circumstances, the Canadian house was not a permanent home available to him under Article 4 of the Canada-Australia Income Tax Convention, so that he was resident in Canada for purposes of that Treaty and for purposes of the Act by virtue of s. 250(5). ...

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

Convention in order to shed light on the meaning of the phrase "habitual abode" in Art. ... She stated (at paras. 25-26): Where there are two official versions of a treaty in two languages, the Vienna Convention on the Law of Treaties (Can. ...

., 98 DTC 1101, [1998] 1 CTC 2259 (TCC)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who had business interest both in Canada and the United States, commenced spending most of the year, other than the summers, in North Carolina and acquired with his wife a home in North Carolina. ... Income Tax Convention because the house in North Carolina was their permanent home whereas the house in Nova Scotia (which they continued to own) was leased for the major part of each year with minimal furniture. ...

The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure)-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 overpayment of U.S. tax not U.S. tax The taxpayer, who was a U.S. citizen resident in Canada, did not claim treaty benefits when filing his U.S. return, with the result that his U.S. ... Convention did not refer, like paragraph 1 of that Article, to a credit only being provided where the "appropriate amount of income tax" was paid or accrued to the source jurisdiction because "the Canadian drafters of the Treaty would be allowed to rely on jurisprudence or opinions that would confirm that an amount paid gratuitously without basis under the laws of the foreign jurisdiction would not be a 'tax'". ...

The King, 2024 TCC 153-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 US baseball players were taxable only on their income generated in playing in Canada Regarding the taxation of US athletes with employment income earned 40% in Canada and 60% in the US, Gagnon J found that pursuant to the “basic” rules in ITA ss. 2(3) and 4(1)(b) it was necessary to determine their income earned in Canada through the exercise in part of their employment duties there, before applying the income computation rules in inter alia s. 6 and under the RCA rules including the exclusion for RCA contributions pursuant to s. 6(1)(a)(ii) in determining their taxable income earned in Canada. He further stated (at para. 72): The foregoing is also consistent with the Canada-United States Convention, which provides that Canada can only tax salary, wages, remuneration derived by a resident of the United States for employment services provided in Canada, if the employment is exercised in Canada [citing Art. ...

.-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 The taxpayer, who was an engineer resident in the United States, was hired by a U.S. corporation ("OSG") to provide services to a Canadian oil and gas company ("Pan Canadian") pursuant to a master services agreement between OSG and Pan Canadian. ... Convention notwithstanding that the taxpayer spent almost a year working out of the offices of Pan Canadian, Bowie TCJ. noted that the taxpayer had no control over the premises in which he worked (they were available to him only for the purpose of the contract and his access to the building was restricted to business hours) and he was not identified with the premises in any way. ...

The Queen, 2012 DTC 1100 [at at 2966], 2012 TCC 57-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 The taxpayer had previously paid royalties under a licence agreement with an affiliated Netherlands corporation ("VIBV"). ... The taxpayer withheld Part XIII tax at the Treaty-reduced rate of 10% on the royalty fees paid to VHBV on the basis that VHBV was the "beneficial owner" of the royalties under Article 12 of the Canada-Netherlands Convention. ...

The Queen, 2012 DTC 1052 [at at 2745], 2012 TCC 3, aff'd 2013 DTC 5118 [at 6147], 2013 FCA 160-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 no double taxation engaging Art.2(a) of U.S. ... XXIV, para. 2(a) of the Canada-US Convention, as the US income taxes were paid on US source income that was not taxed in Canada, so that relief under that paragraph was not available (para. 81). ...