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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. ...

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, 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. ...

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. ...

Canada, 2001 DTC 5001 (FCA)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 period before 1972 excluded Where a United States resident has disposed of Canadian real property, the calculation of the reduction under Article XIII(9) of the Canada-U.S. Convention begins at the point at which the gain first began to accrue for Canadian income tax purposes which, in the case of properties acquired prior to V-Day, means the starting point for calculating the reduction will be December 31, 1971. ...

., 80 DTC 6272, [1980] CTC 352 (FCA)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 lump sum for indefinite right to use property not a royalty Thurlow, C.J. stated (p. 6275) that "'royalties'... connotes a payment calculated by reference to the use or to the production or revenue or profits from the use of the rights granted" and that "neither 'rentals' nor 'royalties', in the ordinary connotation... includes a lump sum payment for the use of or for the privilege of using property indefinitely. ... Convention. Words and Phrases royalties rentals ...

., [2006] GSTC 137, 2006 FCA 349-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 incidental use of copyright in acquiring data did not create a copyright supply International subscribers to the registrant's internet website were granted a "non-exclusive, limited and revocable licence to download and view the content of the website" on their computer. In finding that the subscription fees were not zero-rated consideration, Sharlow J.A. quoted with approval a statement of the OECD Model Tax Convention on Income and Capital that: "Thus, in a transaction that in essence is an acquisition of data or images transmitted electronically, any incidental copying is merely the means by which the data is captured and stored. ...

Income Tax Convention which provided that in determining the net industrial and commercial profits of a permanent establishment there shall be allowed as deductions all expenses reasonably allocable to the permanent establishment. ... Such a result would not be in accordance with the policy expressed in the preamble to the Convention..." ...