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Sommerer, 2012 DTC 5126, 2012 FCA 207-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions treaty applies to economic double taxation 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. ... Article XIII (5) of the Canada-Austria Income Tax Convention speaks only to the avoidance of double taxation. ... 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. ...

.)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions The Court found that the U.S. ... Convention. ...

R.) [1997] 3 C.T.C. 435 (FCA)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Before going on to refer to a passage contained in the U.S. ... Income Tax Convention, MacGuigan J.A. stated (at p. 5456) that "from the Canadian viewpoint, it has about the same status as a Revenue Canada interpretation bulletin, of interest to a Court but not necessarily decisive of an issue". ...

Canada, 2002 DTC 6853, 2002 FCA 96-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Before considering the French version of Article XV of the Canada-U.S. Convention in detail, Décary J.A. referred (at p. 6867) to the principle that "where a treaty is executed in two or more languages, those of the respective contracting parties, each text is regarded as an original, and as intended to convey the same meaning as the other. ...

., 2009 DTC 5721, 2009 FCA 57-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Décary, J.A. stated (at para. 11) that it was appropriate to refer to OECD commentaries issued subsequent to the date of a Treaty (at para. 11): "When they represent a fair interpretation of the words of the Model Convention and do not conflict with Commentaries in existence at the time a specific treaty was entered and when, of course, neither treaty partner has registered an objection to the new Commentaries. ...

Canada, 2003 DTC 5667, 2003 FCA 378-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions exchange of notes In finding that the Canada-China Convention did not apply to the Hong Kong Special Administrative Region of the People's Republic of China in light inter alia of an exchange of notes between the Canadian and Chinese governments confirming this understanding, Noël J.A. stated (at p. 5670) that: "The commonly expressed intention of the parties is entitled to great weight and should not be ignored unless a contrary intent can be shown in either the words of the Treaty or in some other expression by the parties. ...

Canada, 2004 DTC 6468, 2004 FCA 206-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions technical explanations Malone J.A. stated (at p. 6470) that "while technical explanations attached to treaties are not binding on the Court, they may be accepted as valid guidance". ...

Sommerer, 2012 DTC 5126, 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. ...

Canada, 2012 FCA 320, aff'g 2012 DTC 1125 [at 3133], 2012 TCC 91-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 vital interest: closest personal and economic relations Lamarre J. found that the taxpayer, a U.S. citizen, was resident in Canada during the relevant tax period, pursuant to Art. ... Convention. The taxpayer had spent only 69 of 623 days in the United States. ... In affirming that this decision, Dawson J.A. remarked (at para. 6): The [vital interests] test to be applied under the Convention is one of fact: in which, if any, state does the individual have closer personal and economic relations? ...

Canada (National Revenue), 2021 FCA 62-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 CRA was not responsible for analyzing whether information requested by France could be used contrary to the French Treaty Art. 26(1) of the Canada-France Convention provided inter alia: The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention. ... Blue Bridge argued that it was the Minister’s responsibility to ensure that the “taxation … not contrary to the Convention” condition in Art. 26 was met before transmitting the requested information to France, whereas here, France was seeking to impose tax under a French wealth-tax statute which attributed all foreign trust assets to a French settlor or beneficiary in order to subject them to the tax, which in its view raised the possibility of the information being used to levy tax contrary to the Convention. ...