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Overview [1]   The Appellant, a resident of Luxembourg, claimed an exemption from Canadian income tax under Article 13(5) of the Canada-Luxembourg Income Tax Convention 1999 (the “Treaty”) in respect of a large capital gain arising from the sale of shares (the “Shares”) of Alta Energy Partners Ltd. ... The preamble of the Treaty states that the two governments desired “to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.” ... The rule, if adopted, could be included in the  Income Tax Conventions Interpretation Act  so that it would apply in respect of all of Canada’s tax treaties. ...

The OECD Model Tax Convention on Income and Capital commentary on Article 12 clearly reflects that franchise fees are the type of payment caught by the royalties' article. OECD, OECD Model Tax Convention on Income and Capital, Commentary on Article 12 Concerning the Taxation of Royalties, para 11.6 34.        ... OECD, OECD Model Tax Convention on Income and Capital, Commentary on Article 12 Concerning the Taxation of Royalties, para 11.6 43.        ...

Canada – US Tax Convention   [26]          The Appellant referred to Article XXV of the Canada- United States Tax Convention. ... Therefore this provision of the Canada- United States Tax Convention, as it read for 2008, is not applicable ...

According to the MTA (at pages 3 and 10), the arrangements regarding the status of ISAF are subject to the provisions of the Convention on the Privileges and Immunities of the United Nations concerning experts on missions, and those provisions apply mutatis mutandis to ISAF and supporting personnel. [13]   According to the letter signed by Mr. ... Exemption from income tax under paragraph 81(1)(a) of ITA [25]   Paragraph 81(1)(a) of the ITA reads as follows: SUBDIVISION G Amounts Not Included in Computing Income Amounts not included in income 81 (1)  There shall not be included in computing the income of a taxpayer for a taxation year, Statutory exemptions (a) an amount that is declared to be exempt from income tax by any other enactment of Parliament, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada. [26]   The Appellant is of the view that the Ottawa Agreement (which is incorporated into the Privileges and Immunities (North Atlantic Treaty Organisation) Act) is an Act of Parliament that grants an exemption from taxation with regard to his employment income from ISAF. ...

Counsel further submitted that even if the appellant could be regarded as carrying on business in Canada by reason of being involved in an adventure in the nature of trade or otherwise, it would not be taxable in Canada because as a resident of Switzerland, with no permanent establishment in Canada, he claimed, the provisions of Article VII, paragraph 1 of the Canada-Switzerland Income Tax Convention (1976) (the Convention) would be applicable. ... Counsel also took the position that the Convention could not be invoked by the appellant as it was legally and in fact a resident of Panama as admitted on its income tax return. ... Article IV 1. of the Convention reads: 1. For the purposes of this Convention, the term “resident of a Contracting Stale" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and in the case of Switzerland it includes a partnership created or organized under Swiss law. ...

Whether the deemed disposition of shares owned in Canada by a nonresident is taxable in this country, pursuant to the Canada-US Tax Convention in general, and Article VIII in particular; 2. ... In the event of any inconsistency between the provisions of this Act or the said Convention and Protocol and the operation of any other law, the provisions of this Act and the Convention and Protocol shall, to the extent of such inconsistency, prevail. — Paragraph 3 of the Canada-United States of America Tax Convention Act, 1943, Counsel for the respondent rested on the Davis case, [1978] CTC 536; [1980] CTC 88, to say that: 1. ... He also argued that the Court should look at Article XVI of the Canada-US Tax Convention which reads: Art XVI. ...

Paragraphs 13(f), 13(i), 16, 23(b), 23(c), 23(d), the reference to clause 95(2)(a)(ii)B in paragraphs 23(e), 23(h) and the references to the Income Tax Regulations and the Canada Netherlands Income Tax Convention. ...

  [52]          The appellant’s final argument was that the respondent’s interpretation of the limitation in subsection 20(12) is inconsistent with Canada’s obligation under the Convention between Canada and the United States of America with respect to Tax on Income and on Capital [14] (the “ Treaty ”). ...   [74]          In arriving at this interpretation of Paragraphs XXIV (2) and (3), the appellant relies on Articles 23A and 23B of the OECD Model Treaty, [16] as well as the OECD Commentary on those provisions [17] and the 1999 OECD report entitled The Application of the OECD Model Tax Convention to Partnerships. [18]   [75]          In this respect, the appellant’s counsel cited the following excerpt from the 1999 OECD report (at para. 139):   The issue is therefore whether State R (Canada), which taxes partner A on his share in the partnership profits, is obliged, under the Convention to give credit for the source tax that is levied in State P (United States) on partnership P, which State P (United States) treats as a separate taxable entity. ...   [12] CRA Technical Interpretation 2008-028435117 (July 22, 2008)   [13] Supra, note 10, at page 37. [14] S.C. 1984, c. 20. [15] [1997] 3 S.C.R. 622. [16] Supra, note 14. [17] Commentary on Articles 23A and 23B Concerning the Methods for Elimination of Double Taxation, OECD, (2000). [18] The Application of the OECD Model Tax Convention to Partnerships, OECD, No. 6, (1999). ...

Le répondant fait alors référence à l’article 46.10 et a), b), c) de la convention collective jointe au formulaire. ... D'une part, je dois faire remarquer que ces dispositions de la convention collective ont été peu expliquées et d'autre part que le témoignage de M. ... Il est vrai que la convention collective ne spécifie rien à cet égard et que M. ...

Termination of this contract shall not be effective unless it is terminated in accordance with the terms and conditions contained in the Collective Agreement. [8]      Neither Article XV of the Canada/United States Tax Convention (1980), nor subparagraph 115(1) (a) (i) of the Income Tax Act provide much guidance with respect to arriving at an allocation. ...