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The Queen, 2018 TCC 2 (Informal Procedure)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 s. 118.94 did not violate non-discrimination-against-nationals Art. in Canada-Irish Treaty In 2014, an Irish resident earned $32,728.52 in employment income from working for a few weeks in Fort McMurray, and also received $23,002.37 from the Irish government, mostly as means-tested assistance. ...

In dismissing the taxpayer’s appeal, Favreau J stated (at paras 26, 28): The Convention between Canada and Australia … does not prohibit the taxation of the pension benefits by Canada. … [T]he amounts received by the Appellant from the QSuper were superannuation or pension benefits and that they had to be included in his income in accordance with subparagraph 56(1)(a)(i) of the Act regardless that he was unable to deduct the contributions to the QSuper when he made them. ...

The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 revenues earned by an individual through an LLC could be included in determining what were his business revenues for services-PE purposes The taxpayer, an aerospace engineer and a U.S. resident, was hired as an independent contractor for TDM Technical Services, a temporary employment agency, to assist Bombardier Inc. in the designing of fuel lines. ... Before turning to the principal issue, Ouimet J found (at para. 30): [A]n “enterprise” for the purpose of the application of the Convention must be understood as the “carrying on of any business”. ...

The Queen, 2008 DTC 3648, 2008 TCC 307-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 The taxpayer, a U.S. ...

Moore, 2005 SCC 38, that "estoppel by convention operates where the parties have agreed that certain facts are deemed to be true and to form the basis of the transaction," and stating (at para. 37) "that estoppel will not apply if an approval given by a tax authority is contrary to law," Woods J rejected the taxpayer's argument that the Minister was estopped from assessing contrary to the 1982 authorization. ...

This result positioned the taxpayer to clearly fit within an exemption from Canadian capital gains tax under Article XIII of the Canada-Luxembourg Income Tax Convention (the "Treaty") on a subsequent disposition of that block of shares once the taxpayer became resident in Luxembourg. ...

The Queen, 2022 TCC 63-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 argument, that days cannot be counted twice under the 183-day test for a services PE under the Canada-US Treaty, left open The taxpayer was a corporation resident in the US with a calendar year taxation year which provided consulting services for a construction project in Canada from March 2015 to March 2016, providing 198 days of consulting services in Canada in 2015 and 54 days in 2016 in respect of the project. ...

The King, 2023 TCC 167-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 recipient of dividends on borrowed shares was not their beneficial owner because of requirement to pay dividend compensation payments Before a Canadian public corporation (“Husky”) paid a dividend on its shares, two significant shareholders of Husky resident in Barbados (the “Barbcos”) transferred their shares under securities lending agreements to companies resident in Luxembourg with which they did not deal at arm’s length (the “Luxcos”). ...

The Queen, 2018 TCC 110-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 an individual who was well advanced in his steps to return to Canada had a “habitual abode” in the U.S. ...

Alta Energy Luxembourg S.A.R.L. v The Queen, 2018 TCC 152, aff'd 2020 FCA 43, aff'd 2021 SCC 49-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 a large exploration property in which only six wells had been drilled qualified as immovable property used in the business A U.S. corporation (“Alta Resources USA”), which was a leader in the development of shale oil and gas assets in the U.S., and a Blackstone-affiliated partnership with approximately equal ownership by U.S. ...