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The Queen, 2008 DTC 4463, 2008 TCC 429-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who worked on a succession of jobs in the United States and stayed at different places there, was found to have a permanent home available to him in Canada given that his separated wife, children and mother stayed at a home in Canada and it did not "seem plausible that his mother, as a former Russian General, would take orders from the Appellant's spouse (her daughter-in-law) if the Appellant's spouse should attempt to deny him (the taxpayer) entry to the home" (para. 14). ...

The Queen, 2005 DTC 66, 2004 TCC 840, aff'd 2005 DTC 5702, 2005 FCA 388-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who had moved with his wife to Egypt for a four-year work assignment and who maintained their home in Ontario in addition to an apartment in Egypt, was found to have his centre of vital interests in Canada throughout the period given that he "did not really maintain any economic relations with Egypt apart from those he needed to have in order to meet his day-to-day living expenses" (p. 73). ...

The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure)-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 "derived" referred to geographic source A bonus received in 2003 by the taxpayer when he was a resident of Canada was taxable in Canada, notwithstanding that the bonus was earned in 2002 when he may have been a resident only of the United States for Treaty purposes. ...

The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who was resident both in Canada and the United States in 2003 when he received a bonus that had been earned in 2002, was found to be resident for Treaty purposes in Canada given that he owned a home in Canada and did not own, rent or occupy any home, permanent or otherwise, in the U.S. ...

Various expenses paid by the taxpayer including trade convention reservation fees, and travelling expenses incurred by the subsidiary's general manager, which were booked as advances by the taxpayer to the subsidiary, nonetheless were found to be currently deductible by the taxpayer since they were made for the purpose of promoting the sales of its products. ...

The Queen, 2021 TCC 2-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Dutch legal expert testimony was required in order to establish dual corporate residency- and failure to engage competent authorities When a Netherlands couple immigrated to Canada in 1998 to acquire a dairy farm here, they created a structure under which the farm was held in a partnership which was held by them directly as to 51% and as to 49% through a Netherlands holding company (“B.V.”) of which the wife’s sister (a Netherlands resident) was the sole director. ... He stated (at paras. 101-102): Having reached that conclusion, I will nonetheless briefly address the “Mutual Agreement Procedure” described in Article 25 of the Convention. ...

The Queen, 2001 DTC 433 (TCC) (Informal Procedure)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 A Chinese national who entered Canada in April 1998 after receiving landed immigrant status and was paid $19,000 by a Chinese company in order for her to attend school in Canada and to cover her living expenses was found to have her centre of vital interest in China given her family ties there, the provision to her by the company of housing in China which continued to be available to her as well as her ownership of an apartment unit in China which was also available to her and her maintenance of bank accounts and credit cards in China, her maintenance of personal belongings, a driver's licence and membership in an association there. ...

After finding that VHBV was, under Article 12 of the Canada-Netherlands Convention, the "beneficial owner" of the royalties paid to it, Rossiter A.C.J. rejected the Minister's further argument that VHBV collected the royalty fees as an agent of VIBV. ...

The Queen, 2010 DTC 1014 [at at 2599], 2009 TCC 493 (Informal Procedure)-- summary under Subparagraph 152(4)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(a)- Subparagraph 152(4)(a)(i) incorrect interpretation had "a modicum of foundation" After noting that the taxpayer's submissions as to his exemption under the Canada-France Convention on interest income earned by him from a French source "were unusual and even surprising" (para. 15), and that the taxpayer was taxable on such interest income. ...

., [1998] 3 CTC 2046, 98 DTC 1706 (TCC)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The taxpayer, which was a Canadian manufacturer of tool boxes and metal lockers, established an American marketing subsidiary and decided that, during the start-up period, it would pay various expenses (such as trade convention reservation fees, and travelling expenses) directly rather than charge them to the subsidiary. ...