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The Queen, 81 DTC 5140, [1981] CTC 209 (FCA)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 meaning of exchange The purchase of shares pursuant to an employee stock option agreement was found not to be "an exchange of capital assets" within the meaning of the 1942 Canada-U.S. Convention. ...

., 62 DTC 1338, [1962] CTC 538 (Ex Ct)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 A lump-sum payment made by a Canadian film distributor to a New York company for the acquisition of exclusive rights to exploit films was characterized as being a payment for the outright purchase of such films, and therefore for purposes of the old Canada-U.S. Income Tax Convention did not have the character of a royalty. ...

The Queen, 85 DTC 5188, [1985] 1 CTC 163 (FCTD)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 deemed disposition The "sale or exchange" of capital assets under Article VIII of the 1942 Canada-U.S. Convention included a deemed disposition of capital property under s. 70(5)(a) of the Act. ...

MNR, 90 DTC 1834, [1990] 2 CTC 2351 (TCC)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 vending stand used 3 weeks per year was PE A U.S. resident, who every year sold knives and kitchen devices at a stand at the Vancouver Pacific National Exhibition for several weeks, was found to be carrying on business in Canada through a permanent establishment for purposes of the Canada-U.S. Convention. ...

The Queen, 96 DTC 1372, [1995] 2 CTC 2068 (TCC)-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 Remuneration of $2,474 that the taxpayer (a U.S. resident) earned from employment at Simon Fraser University was exempt under paragraph 2 of Article XV of the Canada-U.S. Convention notwithstanding that the taxpayer also earned employment of $56,939 from a Vancouver law firm, given that the Article referred to "an" employment rather than to all employment in Canada. ...

The Queen, 92 DTC 6480, [1992] 2 CTC 198 (FCTD)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 A Panamanian corporation was resident in Switzerland for purposes of the Canada-Swiss Convention given that its Panamanian incorporation was "a mere flag of convenience" (p. 6486), that its directors were Swiss and that the corporation was managed from Switzerland, with the exception of negotiations carried out on its behalf in Montreal by a Canadian lawyer. ...

MNR, 2000 DTC 6527 (FCTD)-- summary under Article 26A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26A Article XXVI A of the Canada-U.S. Convention was contrary to section 15 of the Charter in light of the citizenship preference contained in paragraph 8 of Article XXVI A. ...

MNR, 2001 DTC 5104 (FCTD)-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 McKeown J. issued an order (with which counsel for the Minister was in agreement) that would permit Parliament two years in which to provide new legislation failing which Article 21, paragraph 3 of the Third Protocol to the U.S. Convention would become unconstitutional and invalid. ...

The Queen, 2003 DTC 872 (TCC)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Canada pension plan payments made to the taxpayer were subject to 25% withholding given that Article 18 of the Canada-Swiss Convention, which reduced the withholding tax rate to 15% on periodic pension payments, did not apply to "payments under social security legislation in a Contracting State". ...

The Queen, 94 DTC 1071, [1994] 1 CTC 2130 (TCC)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 The 1983 amendments to s. 18(4) of the Act were merely intended to tighten the original provisions, and not to fundamentally alter or change the general nature thereof for purposes of Article XXV.8 of the Canada-U.S. Convention. ...