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: Treaty Tie-Breakers", Tax Management International Journal, Vol. 42, No. 5, May 10, 2013, p. 293-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Edward Tanenbaum noted that in Podd v. ...

", Canadian Tax Journal, (2016) 64:4, 833-58-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 Inconsistency of back-to-back s. 212(3.2) rules with Canada’s Treaty obligations (p. 851) [E]ven LOB rules, which operate in a mechanical fashion, give tax authorities discretion to provide access to treaty benefits in certain circumstances—for example, where obtaining treaty benefits is not a principal purpose of an arrangement, or where the denial of treaty benefits would be inconsistent with the purpose of the relevant treaty provisions. ...

.-- summary under Article 29B Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29B Treaty relief from residency requirement in 70(6) – but “will” requirement (p. 171) Subsection 70(6) applies to a transfer to a taxpayers spouse only when the taxpayer and the spouse were resident in Canada immediately before the taxpayer's death. ...

Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Test of a permanent home available (p. 32:9) In Salt, … [t]he appellant successfully argued that the tie-breaker rules deemed him to be resident in Australia because he had leased his house in Canada to an unrelated third party on arm's length terms and conditions, and therefore did not have a permanent home available in Canada. ...

Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Application of 10%-of-voting power test where sister companies held through holding “Aggregator” LP (pp. 5, 9) [A] PE fund limited partnership agreement ("LPA") (or side-letters relating thereto) will often require (or effectively require) the use of a blocker where an investment would otherwise expose investors to a tax return filing obligation. … Where a blocker is in place, the applicable treaty should be reviewed to confirm the Aggregator LP does not interfere with any desired treaty benefits. ...

…Finally, it is unfortunate that neither the MLI nor the OECD model convention or commentary addresses the consequences in the other contracting jurisdiction where one contracting jurisdiction applies the PPT to deny benefits that would otherwise have been available under the CTA. ...

Nakul Kohli, Jiani Qian, "Canadian Residents Earning Income Through Non-Resident US LLCs", Canadian Tax Focus, Vol. 12, No. 1, February 2022, p. 10-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Non-application of US Treaty reduction where Canadians receive dividends from a Canco through an LLC (p. 10) An LLC with US and Canadian shareholders will be subject to 25% withholding tax on dividends received from a Canadian-resident corporation, subject to reduction under the Canada-US Treaty. ...

.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 EPCI contract described (p. 229) [I]t is a great time to test article 5(3) [of the OECD model convention], which is specific to construction sites, through the example of engineering, procurement, construction, and installation (EPCI) contracts involving a French company. ...

Sprague, "Observations on Treaty Interpretation – Spanish Supreme Court Addresses Commissionaires", Tax Management International Journal, 2016, p 55-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Finding in Dell (p. 558) [I] have reported on controversial cases considering the question of whether sales effected through a civil law commissionaire should be regarded as creating a deemed permanent establishment (PE) of its principal…The Supreme Court Of Spain has now rendered its decision in one of those cases, concluding that sales effected through Dell España SA as commissionaire appointed under article 246 of the Spanish civil code created a PE of its principal, Dell Products Ltd., an Irish company. ... " This approach conceivably has implications across a wide range of treaty interpretation issues, as it is a notable departure from the normal principles of treaty interpretation as developed under the Vienna Convention on the Law of Treaties. ...

.-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 Narrowness of U.S. ...