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CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 34. -- summary under Foreign Convention

.-- summary under Foreign Convention Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Foreign Convention relevance of prior conference stats to determination How does a taxpayer determine the number of non- resident attendees to attend a foreign convention if it has not yet occurred? ... …[F]or this year's convention in Calgary, Alberta, it would not be reasonable to just use the attendance from the Australian conference…. A reasonable method…would likely consider more historical attendance data and an analysis of who attends or who does not attend their conventions based on the geographical proximity of the convention venue with the location of society members. ...

Information Circular IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention -- summary under Subsection 212(1)

Information Circular IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention-- summary under Subsection 212(1) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1) Due diligence requirements re payers ¶ 20. ... If a payer has reason to believe that a limiting provision in the relevant tax convention will restrict the application of treaty benefits, the payer must either withhold the full 25% tax or obtain certification from the recipient stating that they are eligible for treaty benefits. ¶ 22. ...

Article 29A - Finance

In a short decision, the Federal Court of Appeal dismissed the Crown's appeal in MIL (Investments) on the basis that it was unable to find an object or purpose of the exempting provision of the Convention whose abuse would justify a departure from the plain meaning of the words of the provision. ... Domestic law provisions to prevent tax treaty abuse are endorsed by both the OECD and the United Nations (the "UN"); [FN: For example, paragraph 9.4 of the Commentary to Article 1 of the OECD Model Convention states that countries do not have to grant the benefit of a double taxation convention where arrangements that constitute an abuse of the convention have been entered into and any such denial of treaty benefits may be achieved under either a domestic law or treaty-based approach.] ... The following types of rules are generally described in the Commentary to Article 1 of the OECD Model Convention: The look-through approach disallows treaty benefits to a company owned or controlled, directly or indirectly, by persons who are not residents of a contracting state; The subject-to-tax approach provides that treaty benefits in the country of source are granted only if the income in question is subject to tax in the country of residence; and The channel approach disallows treaty benefits in cases where an intermediary company receives what would be treaty-protected income if more than 50% of that income is paid to satisfy claims (deductible amounts) of a person not resident in the country of the intermediary company and who has, directly or indirectly, a substantial interest in (or exercises management or control over) the company. ...

Article 21 - Forms

Organizations- Under Article XXI of the Canada- United States Tax Convention 31March 2013 ...

Personality - Commentary

This question usually arises in considering whether the enterprise should be treated as a separate foreign affiliate under the Canadian foreign affiliate role, but also may be relevant in determining the manner of the application or relevance of an international income tax convention to the foreign enterprise. ...

Article 15 - OECD

OECD Discussion Draft, Working Party 1 "OECD Model Tax Convention: Tax Treatment of Termination Payments, " 25 June 2013: Recommended additions to the Commentary on Article 15 include the following: 2.5 Vacation pay/sick days. ...

Black v. The Queen, 2014 DTC 1046 [at at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 -- summary under Article 4

The Queen, 2014 DTC 1046 [at at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Treaty residence not domestically applicable In 2002, the taxpayer was resident both in Canada and the U.K. for domestic tax purposes, but by virtue of Art. 4, para. 2(a) of the Canada-U.K Income Tax Convention (the "Convention") he was a resident of the U.K. for purposes of the Convention. S. 250(5) of the Act, which otherwise might have explicitly deemed his non-residence under the Convention to apply for purposes of the Act, did not apply to him in 2002. ... In rejecting this submission, Rip CJ indicated that the stipulation in Art. 4 that the taxpayer was resident in the U.K. for "purposes" of the Convention engaged only a "particular object" being "the Convention itself, nothing else" (para. 26), that "it is clear that if an income or capital item is not provided for in the Convention, Canada's authority to tax that item is not restricted" (para. 29), that in the OECD discussions of the residence tie-breaker rules "no mention is made of an override of domestic law" (para. 33), and that the Convention merely "allocates to each country the authority to tax" (para. 51). ...

Pacific Network Services Ltd. v. MNR, 2002 DTC 7585 (FCTD) -- summary under Article 27

MNR, 2002 DTC 7585 (FCTD)-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 implied power to exercise requirements for information Although Article 26 of the Canada-France Income Tax Convention did not specifically provide (as did paragraph 2 of Article 27 of the Canada-U.S. Income Tax Convention) that the requested state was required to endeavour to obtain the requested information in the same way as if its own taxation was involved, it nonetheless was clear, in light of the wording of Article 26 and in light of the Commentary to the OECD Model Convention that the requested state was required not only to exchange information already gathered by it, but also to obtain information by use of administrative measures, such as issuing a requirement under s. 231.2(1) of the Act. ...

Canada v. Sommerer, 2012 DTC 5126 [at at 7219], 2012 FCA 207 -- summary under Article 13

Sommerer, 2012 DTC 5126 [at at 7219], 2012 FCA 207-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 attributed gain not included After finding that s. 75(2) did not apply to attribute to the Canadian-resident taxpayer a taxable capital gain realized by an Austrian private foundation (a resident of Austria), the Court went on to find that, in any event, such application of s. 75(2) would have been precluded by the Canada-Austria Income Tax Convention, as found in the Tax Court. ... The existence of that reservation suggests that an underlying premise of the Canada-Austria Income Tax Convention is that tax on attributed income generally is within its scope. ... The Crown's argument requires the interpretation of a specific income tax convention to be approached on the basis of a premise that excludes, from the outset, the notion that the convention is not [sic] intended to avoid economic double taxation. ...

Specialty Manufacturing Ltd. v. R., 97 DTC 1511, [1998] 1 CTC 2095 (TCC) -- summary under Article 10

., 97 DTC 1511, [1998] 1 CTC 2095 (TCC)-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Article IX of the 1980 Canada-U.S. Convention and Article IV of the 1942 Canada-U.S. Convention did not prevent the application of s. 18(4) of the Act to limit the deduction of interest by the taxpayer, not withstanding that the loans in question bore interest at an arm's length rate. ...

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