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Canada (Attorney General), 2015 FC 1082-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 FATCA requirements were reciprocal and were primarily imposed on financial institutions One of the challenges brought by the appellant to the Canadian FATCA legislation (i.e., the Canada-United States Enhanced Tax Information Exchange Agreement Implementation Act (enacting the "IGA") and ss. 263 to 269 of the Income Tax Act) was that "the collection and disclosure of the taxpayer information contemplated by the IGA subjects US nationals resident in Canada to taxation and requirements connected therewith that are more burdensome than the taxation and requirements connected therewith to which Canadian citizens resident in Canada are subjected" contrary to Art. ... Income Tax Convention (para. 62). In rejecting this argument (as well as rejecting other Treaty-based arguments), Martineau J stated (at para. 73): [T]he burden of disclosing banking information is imposed by Part XVIII on financial institutions…and to the extent that the IGA and Part XVIII of the ITA impose burdensome requirements connected to taxation of US nationals resident in Canada, such burden is equally imposed on Canadian nationals in similar circumstances. ...

The Queen, 78 DTC 6368, [1978] CTC 528 (FCTD), aff'd 82 DTC 6071, [1982] CTC 64 (FCA)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 The German plaintiff owned and managed property in Hamburg that contained 17 rented apartments, and he was a shareholder in a public company that operated residential properties in West Berlin. ...

In finding that the taxpayer's related traveling expenses were deductible, Campbell J. stated (at p. 6585) that he had "no hesitation in finding that teachers' convention attendance is 'normal', 'a matter of regular occurrence', 'commonly' and 'usually' occurs, and is a requirement which takes teachers 'from time to time away from the places which they usually work'. ...

Canada (Attorney General), 2021 FC 295, aff'd 2022 FCA 117-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 CRA had “pursued all reasonable domestic means available” before making an information request under the Swiss Treaty The applicants (two couples and a corporation owned by one of them) brought an application to have CRA requests to the Swiss federal tax administration for information pursuant to Art. 25 of the Canada-Swiss Treaty declared invalid on the grounds that “the CRA did not exhaust all domestic avenues of compliance and did not provide full and frank disclosure to the Swiss authorities” (para. 6). ... Regarding the requirement in s. 2(a) of the Interpretative Protocol to the Treaty that, before sending a request for exchange of information pursuant to Art. 25 of the Convention, the CRA must have pursued “all reasonable means available under its internal taxation procedure to obtain the information” she found (at para. 162) that she was “satisfied that the CRA pursued all reasonable domestic means available” in light of the various roadblocks faced by CRA (e.g., the individual applicants claimed to have no foreign assets and to have no relationship with the corporations named by the AMF). ...

Income Tax Convention notwithstanding that there was only oral disclosure that the information was requested by the U.S. tax authorities in connection with an income tax investigation of Lieberman pursuant to Article XXVII. ...

Amounts paid to the taxpayer pursuant to his exercise (at a time that he had become a resident of the United Kingdom and had ceased to be an Alcan employee) of the share appreciation rights constituted a benefit received by virtue of his employment as described in s. 7(1)(b) (although they were not "remuneration" for purposes of the Canada-UK Income Tax Convention) given that s. 7(4) deemed him to continue to be an employee at the time of exercise. ...

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. ...

Canada (National Revenue), 2016 FC 1086-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 CRA reasonably considered that TD Securities did not apply where the dividend was not fully and comprehensively taxed in the U.S. ...

In the course of dismissing the application of the applicants, Bell J addressed the exemptions claimed for correspondence or documents obtained by the Canadian competent authority under the Tax Information Exchange Agreement with Bermuda and the Income Tax Conventions with Ireland, the Netherlands and the U.S. ...

Canada (National Revenue), 2013 DTC 5110 [at at 6090], 2013 FC 572-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 After the taxpayer's U.S. parent (TeleTech US) determined that it had undercharged the taxpayer for administrative services provided in 2000-2002, TeleTech US filed amended returns with the IRS to increase its taxable income for those years, and the taxpayer requested CRA (on May 5, 2004) to make a corresponding downward adjustments for those years- which was withdrawn in March 2006 in order to clear the way for a request made of CRA (on May 11, 2006) under Art. ...