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MNR, 79 DTC 5394, [1979] CTC 459 (FCA)-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 Canadian real estate dealings of the U.S. ...

The Queen, 94 DTC 6059, [1994] 1 CTC 28 (FCA)-- summary under Article 20 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 20 The taxpayer, a Chinese citizen, entered Canada on a visitor's visa in 1984, and in 1987 married a Canadian citizen and applied for landed immigrant status. ...

Canada, 2007 DTC 5563, 2007 FCA 302-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Before the taxation year in question, the taxpayer, which was a U.K. company with a fleet of 27 supply vessels including a ship that was operated for 88 days in that year in the Nova Scotia offshore area, borrowed money from its parent company to construct new ships in addition to the refinancing of the taxpayer's outstanding debts. ...

Canada, 2019 FCA 283-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 quaere whether individual could derive business revenues through his enterprise through an LLC A U.S. engineer provided services to Bombardier in Canada over a 188-day period (straddling the 2011 and 2012 years). ... Therefore, the gross revenue test as set out in subparagraph 9(a) of Article V of the Tax Convention would be satisfied. ...

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. ...

Canada, 2012 DTC 5063 [at 6881], 2012 SCC 14-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) accessing Treaty residence not abusive After finding against the taxpayers on the grounds inter alia that two Barbados trusts were resident in Canada, Sharlow, J.A. found that if Barbados trusts were in fact entitled to a treaty exemption based on their residence in Barbados, this would not result in a misuse or abuse of that Convention given that the treaty exemption (para. 90):...flows from the fact that in the Barbados Tax Treaty, Canada has agreed not to tax certain capital gains realized by a person who is a resident of Barbados. ...

Income Tax Convention rather than providing dependent personal services described in Article XV, Décary J.A. stated (at p. 6867): "Turning now to the interpretation of the concepts of 'independent contractors' and 'employees' in regard to a contract executed in Canada, one is to be reminded that common law rules will apply if the contract at issue is to be interpreted in accordance with the laws of a province other than Quebec and that the Civil Court of Quebec will apply if the contract at issue is to be interpreted in accordance with the laws of the Province of Quebec. ...

Subsequently, the Minister entered into agreements with the taxpayer to settle its income tax liability for 2004-2006, based on mutual agreement with the United States taxing authorities under Articles IX and XXVI of the Convention. ...

Dudney, 2000 DTC 6169 (FCA)-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 The taxpayer (a U.S. resident) provided his services, as independent contractor, to a nonresident corporation which, in turn, was hired by a Canadian company ("PanCan") to assist it in creating a computer system. ...

., 2009 DTC 5721, 2009 FCA 57-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 The taxpayer paid dividends to its shareholder, ("Prévost Holding"), a Netherlands holding company which, in turn, paid dividends in substantially the same amount to its two corporate shareholders, a Swedish and UK corporation. ...