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MNR, 2002 DTC 7585 (FCTD)-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 implied power to exercise requirements for information Although Article 26 of the Canada-France Income Tax Convention did not specifically provide (as did paragraph 2 of Article 27 of the Canada-U.S. Income Tax Convention) that the requested state was required to endeavour to obtain the requested information in the same way as if its own taxation was involved, it nonetheless was clear, in light of the wording of Article 26 and in light of the Commentary to the OECD Model Convention that the requested state was required not only to exchange information already gathered by it, but also to obtain information by use of administrative measures, such as issuing a requirement under s. 231.2(1) of the Act. ...

The Queen, 94 DTC 1816 (TCC)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 period starts running no earlier than 1972 Land of U.S. ... Convention on the basis of the number of months of ownership subsequent to December 31, 1971 rather than subsequent to the date of acquisition in 1952. ... Treasury Department and to IT-173R2, para. 14, both of which referred to the period of [total] ownership, and also found that s. 3 of the Income Tax Conventions Interpretation Act had no application because paragraph 9 of Article XIII referred to the "gain" rather than to the "capital gain". ...

The Queen, 94 DTC 6375 (FCTD)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 MacKay J. found that the reference in Article XIIIC of the 1942 Canada-U.S. Convention to "motion picture films" referred only to products which originally were created for theatrical exhibition rather than for television viewing, in light of evidence that those in the industry did not consider television movies and other made-for-television productions to be "motion picture films" and in light of its determination that the phrase "motion picture films" should be given the meaning intended by the parties to the Convention in 1950 when that Article was incorporated by the Protocol amending the 1942 Convention. ...

The Queen, 2000 DTC 2473 (TCC), aff'd 2003 DTC 5015 (FCA)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 After already having concluded that the taxpayer was not resident in Japan and only resident in Canada, Garon C.J. went on to state (at p. 2493): "Although I do not decide the matter, I doubt that this Court has the authority to apply the tie breaker rules referred to in the Canada-Japan Income Tax Convention. The words of the Convention state specifically that 'the competent authorities of the Contracting States shall determine by mutual agreement the Contracting State of which that person shall be deemed to be a resident for the purposes of this Convention' and this should be done by resorting to the tie breaker rules. ...

ARC, 2015 QCCQ 7455 (Cour du Québec), see also 2016 QCCA 1856-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 Quebec provision providing Quebec exemption to amounts exempted by Canada did not apply to Art. XXI, para. 7 of the US Convention The taxpayer, which derived much of its income from sales to the U.S., donated $493,000 to U.S. charities which were not Canadian registered charities. ... Income Tax Convention and stated (at paras. 86, 89-91, TaxInterpretations translation): …Quebec is not bound by this convention, entered into between the Government of Canada and the United States, in a matter within its jurisdiction. … The following provision is set out in the Taxation Regulations: 488R1… (e) an amount…that is exempt from income tax in Québec or in Canada by virtue of a provision of a tax agreement entered into with a country other than Canada; This provision is directed at avoiding double taxation and for that purpose only a tax convention concluded by Canada with another country applies to Quebec if its provisions exempt otherwise-taxable income from tax in Canada. ...

.-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The appellant ("RCF") was a Caymans limited partnership, with more than 97% of its capital held by a diversified group of US residents, principally funds and institutions. ... Article 1 of the Australia-US Convention provided that the Convention applied only to persons (defined to include partnerships) who were residents of one or both of the Contracting States; and Article 4 provided that a person is a US resident if the person is a US corporation "or any other person…resident in the United States for purpose of its tax…. ... Before finding that the assessment was invalid as it was an assessment of the partnership (RCF) rather than its US-resident partners, Edmonds J referred (at para. 65) with approval to a statement in the OECD Commentary that …when partners are liable to tax in the country of their residence on their share of partnership income it is expected that the source country (in this case, Australia) will apply the provisions of a convention "…as if the partners had earned the income directly so that the classification of the income for purpose of the allocative rule of Articles 6 to 21 will not be modified by the fact that the income flows through the partnership. ...

HMRC Commissioners, [2016] UKFT 0234 (TC) (First-Tier Tribunal)-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 “treatment is the meaning” – employment income deemed by U.K. domestic legislation to be from carrying on a “trade” was therefore deemed by Art. 3(2) to be “business profits” for Treaty purposes The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, likely as an employee, undertook diving engagements in the UK continental shelf waters. ... After referring to Art. 3(2) of the Treaty (which corresponded to Art. 3(2) of the OECD Model Convention) and to the interpretive principles established under the Vienna Convention, as judicially interpreted, and before concluding that the taxpayer’s income from diving would fall within Art. 7, Brannan J stated (at paras. 107, 111): [T]he words “enterprise” and “business” are not defined terms for the purposes of Article 3(2). ... Brannan J also stated (at para. 115): If a Contracting State changes its domestic law after the conclusion of a double tax treaty in such a way as to reallocate income from one article to another...that could contravene the requrements of good faith imposed by Article 31(1) of the Vienna Convention.... ...

The Queen, 2002 DTC 1856 (TCC)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who was a resident of Canada and was employed as a commercial airline pilot by a wholly-owned subsidiary of a Hong Kong airline company ("Cathay Pacific"), took the position that his employment income was exempt from Canadian tax by virtue of the Canada-China Convention because it was earned in respect of an employment exehrcised aboard aircraft operated in international traffic by an enterprise resident in China (i.e., Cathy Pacific). The term "resident of a Contracting State" was defined in the Convention as "any person who, under the laws of that Contracting State, is liable to tax therein by reason of his... residence.... ...

Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578-- summary under Article 26A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26A new tax collection Article applied to old tax debts The most recent Income Tax Convention between the U.K. and South Africa had entered into force on 17 December 2002, and a Protocol providing for mutual collection assistance (through the addition of Article 25A) was subsequently entered into "in respect of requests for assistance made on or after the date of entry into force of this Protocol" of 13 October 2011. ... In rejecting the taxpayer's submission that Article 25A did not apply to the collection of tax debts arising prior to the coming into force of the 2002 Convention, Lloyd Jones LJ stated (at para. 23): "Taxes" in Article 25A(2) does not need to be limited by reference to the date of their accrual. ...

MNR, 2000 DTC 6527 (FCTD)-- summary under Article 26A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26A Article XXVI A of the Canada-U.S. Convention was contrary to section 15 of the Charter in light of the citizenship preference contained in paragraph 8 of Article XXVI A. ...