Search - convention

The Queen, 2010 TCC 186-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 US LLC eligible for Treaty-reduced rate on dividends The taxpayer, which was a U.S. limited liability company ("LLC") that carried on business in Canada through a Canadian branch with the income from such branch being included in the consolidated return of the "C-Corp" parent of the taxpayer's immediate parent (also a U.S. ... Treaty" and noted (at para. 76) that a partnership which is not liable to tax in its home country by virtue of being fiscally transparent should nonetheless get the benefit of the tax convention based on the residence of its members. ...

Kempo, TCJ. stated (p. 1480): "If any assembly or gathering portrays a commonality of purpose (which is what we have here) and a commonality of participants (which does not exist here except peripherally through their general interest in computer technology) it will, prima facia be a convention."" Words and Phrases convention ...

The Queen, 2013 DTC 1070 [at at 373], 2013 TCC 57-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayers were middle-aged "all American" certified cost estimate professionals, with no significant previous exposure to Canada, who came to Alberta under two-year contracts (later extended by two years) to work on the Syncrude project. ... Income Tax Convention. After noting that the taxpayers' Edmonton apartments qualified as permanent homes (so that the taxpayers had permanent homes in both jurisdictions), he proceeded to find that the taxpayers' centre of vital interests was in the US, stating (at para. 74): It can be observed that for each of the Appellants: (i) they lived only in the United States before coming to Canada...; (ii) they left Canada at the conclusion of their Syncrude work; (iii) they maintained all of their pre-existing ties to the United States throughout the relevant period that they were working on the Syncrude project in Canada. ...

MNR, 85 DTC 718, [1985] 2 CTC 2460 (TCC)-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 taxes paid by a controlled foreign affiliate treated as tax paid by the Cdn shareholder The taxpayer, a Canadian resident corporation, owned all the shares of an Israeli corporation (“CAN-IS”) that received a dividend from another Israeli corporation (“ICL”) that was not a foreign affiliate of CAN-IS. ... Section 2 of the Protocol to the Treaty provided: Nothing in this Convention shall be construed as preventing Canada from imposing tax on amounts included in the income of a resident of Canada according to section 91 of the Canadian Income Tax Act... ...

The Queen, 2022 TCC 49-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 Art. 23 of French Treaty inapplicable where income of a particular taxation year was not otherwise taxed twice France started imposing income tax on rental income as it was earned rather than the tax being payable one year in arrears, as previously. ... The Tax Convention refers to income, regardless of when the tax is to be paid to or collected by the tax authorities. … Thus, since Mr. ...

Income Tax Convention from the OECD Commentary. ...

The Queen, 2018 TCC 142, confirmed on s. 2(1) grounds, remitted for reconsideration on s. 128.1(1)(c) and Treaty grounds 2019 FCA 310-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Netherlands corporation with central management and control in Canada was not resident in the Netherlands for Treaty purposes A Netherlands corporation was found to be resident in Canada by virtue of its central management and control being in Canada. ... For the purposes of this Convention, the term “resident of one of the States” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature..... 3. ...

The Queen, 2001 DTC 781 (TCC) (Informal Procedure)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 A disability pension received by the taxpayer from the United Steelworkers of America as a result of group term life insurance provided by them was exempt from tax under the Act in light of evidence that the payments were exempt under the Internal Revenue Code. ...

MNR, 86 DTC 1327, [1986] 1 CTC 2449 (TCC)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Canadian counsel of the taxpayer did not constitute a permanent establishment because he could not commit himself on behalf of his client unless specifically authorized by a document to do so. ...

The Queen, 2005 DTC 1109, 2005 TCC 366-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Given the depth of her roots in South Korea, the taxpayer's centre of vital interests was in South Korea rather than Canada. ...