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The Queen, 2016 TCC 283 (Informal Procedure)-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 application of Art. 24 of Canada-U.S. ...

Canada, 2017 FCA 3-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 a Brazilian tax sparing provision did not permit the taxpayer to shelter Canadian-source income At issue was whether Art. ...

Moller Maersk, Civil Appeal No. 2960 of 2017 (Supreme Court Of India, Civil Appellate Jurisdiction)-- summary under Article 8 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 8 computer tracking-system charges of a Danish company to agents in India were profits of its international shipping business A Danish international shipping company (“Maersk”) charged local agents in India, who booked and tracked cargo, for their pro rata share of the costs of a Maersk computer and telecommunication system that was key to these functions. ...

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. ...

Convention because of the exclusion in Art. 13 (as expanded in Australian domestic legislation) for dispositions of (deemed) real property situated in Australia, their appeals of nonetheless were allowed on the basis that the shares of Talison Lithium were not taxable Australian real property because their value was attributable more to the “downstream” lithium processing operations than to the “upstream” mining operations. ...

Convention because of the exclusion in Art. 13 (as expanded in Australian domestic legislation) for dispositions of (deemed) real property situated in Australia, their appeals of nonetheless were allowed on the basis that the shares of Talison Lithium were not taxable Australian real property because their value was attributable more to the “downstream” lithium processing operations than to the “upstream” mining operations. ...

Stankovic, 2018 FC 462-- summary under Section 7 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 7 use of stolen data provided by French tax authorities did not violate taxpayer's Charter rights In 2009, the French authorities obtained the Falciani List (on which an HSBC employee in Switzerland had copied account holder information) and pursuant to Art. 26 of the Canada-France Convention provided information to CRA showing inter alia that the taxpayer had a large HSBC account in Switzerland. ...

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. ...

Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 UK domestic provision deeming employee to be independent contractor did not engage Art. 7 A U.K. domestic income tax provision deemed the diving activities of a South African resident in the North Sea to be the carrying on of a U.K trade, notwithstanding that in fact he was an employee. ...

G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber), ultimately aff'd [2024] EWCA Civ 797-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 UK would have been required to accord foreign tax credit to dual resident company if the US had imposed its taxes in accordance with the PE article A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (the “LP”) with GEFI Inc. as the 1% general partner and GEFI as the 99% limited partner, LP made five intercompany loans and also received some loans from its partners as capital contributions. ...