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Canada, 2004 DTC 6468, 2004 FCA 206-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who held a green card and worked in the hospital industry selling hospital supplies throughout the United States, was thereby a resident of the United States for purposes of Article IV of the Canada-U.S. Convention, as green card status was a "criteria of a nature" similar to United States residents. ...

Tax Convention [analogous to Article XIII of the 1980 Convention] only provided that a person who had become a resident of the United States, was not taxable in Canada by reason of capital gains made by him after becoming a U.S. resident. ...

Canada, 2007 DTC 5563, 2007 FCA 302-- summary under Article 27A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27A The taxpayer, a U.K. company, supplied a ship and a crew (obtained under subcontract from a related non-resident company) to a Canadian company for use in transporting pipe joints and other materials from Nova Scotia to an installation used closer to Sable Island. ... Convention to be carrying on business in Canada through a permanent establishment. ...

.)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 A statutory method of allocation whereby the portion of the gross profits of a Canadian life insurance company attributable to its U.K. branch were determined (that determination being based on the ratio of the company's liability to U.K. policyholders to its liability worldwide) then the actual expenses of the branch deducted from that gross profit figure, was found to be an acceptable measure of the net profit that the branch would have earned as an independent enterprise. (1980 Canada-U.K. Convention, Article 7(4)) It was also stated that the word "profits" in Article 7 means "income" rather than "income less expenses". ...

Arnos, 82 DTC 6165, [1982] CTC 186 (FCA)-- summary under Article 6 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 6 recapture of same nature as revenues from which the CCA had been deducted Since "recaptures of capital cost allowances are of the same nature as the revenue from the property in respect of which the capital cost allowances has been deducted", recaptured capital cost allowance was characterized as "rentals from real property" so as to benefit from the favourable treatment accorded to such income by Article XIIIA of the 1942 Canada-U.S. Convention. ...

The Queen, 2007 DTC 520, 2007 TCC 118-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, when he was moved by his employer to Australia rented the Canadian home of him and his wife under 22 1/2 month lease which, under Quebec law, was not terminable other than on six months notice, and was provided with a furnished house in Australia. In these circumstances, the Canadian house was not a permanent home available to him under Article 4 of the Canada-Australia Income Tax Convention, so that he was resident in Canada for purposes of that Treaty and for purposes of the Act by virtue of s. 250(5). ...

Canada (National Revenue), 2009 FC 434-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 In finding that a Barbados trust was resident in Barbados and not in Canada for purposes of the Barbados-Canada Income Tax Convention, Simpson, J., after noting Crown arguments that the trust potentially might be deemed to be resident in Canada under s. 94, stated (at para. 37) that the trust met "the physical criteria associated with actual residence of the kind described in Article IV, paragraph 1, of the Treaty which speaks of 'domicile', 'place of management' and 'criterion of a similar nature'. ...

The Queen, 82 DTC 6099, [1982] CTC 115 (FCA)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 The exemption in Article I of the 1942 Canada- U.S. Convention, for the commercial profits of a U.S. enterprise that are not attributable to a Canadian permanent establishment, did not apply to the Canadian profits of a U.S. resident that were not attributable to an enterprise or undertaking carried on in the United States. ...

Accordingly, in my view, these seminars are conventions...." Words and Phrases convention ...

Canada (Attorney Général), 2001 DTC 5296, 2001 FCA 157-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 In rejecting a submission of the taxpayer that he was entitled to a deduction for a contribution to a pension plan in the United States that was not registered by the Minister of National Revenue, the Court found (at p. 5297) that the phrase "income accrued" in paragraph 7 of Article XVIII of the Canada-U.S. Convention were "clearly meant to exempt only income earned on money in the plan, not contributions of capital made into the Plan. ...