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MNR, 2001 DTC 5104 (FCTD)-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 McKeown J. issued an order (with which counsel for the Minister was in agreement) that would permit Parliament two years in which to provide new legislation failing which Article 21, paragraph 3 of the Third Protocol to the U.S. Convention would become unconstitutional and invalid. ...

The Queen, 2003 DTC 872 (TCC)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Canada pension plan payments made to the taxpayer were subject to 25% withholding given that Article 18 of the Canada-Swiss Convention, which reduced the withholding tax rate to 15% on periodic pension payments, did not apply to "payments under social security legislation in a Contracting State". ...

The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 Addy, J. stated (respecting Article 13 of the 1951 Canada-France Tax Convention): "The term 'royalties' normally refers to a share in the profits or a share or percentage of a profit based on user or on the number of units, copies or articles sold, rented or used. ...

The Queen (2002), docket 1999-1113-IT-G (TCC)-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 In finding that the taxpayer, who was a U.S. resident who provided radio commentary for each Blue Jays game, was not an artiste or athlete for purposes of Article XVI of the Canada-U.S. Convention, Mogan T.C.J. found that the taxpayer was not a radio artiste but, rather, a very skilful and experienced radio journalist. ...

MNR, 91 DTC 821 (TCC)-- summary under Article 20 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 20 In order to secure funds required to complete his doctoral program at the University of Toronto, the taxpayer (who was a resident of China) obtained employment at a Toronto law firm. In finding that the taxpayer's employment income was not exempted under Article 19 of the Canada-China Income Tax Convention, Bonner J. stated (p. 824): "The language suggests that the payments must in some way be related to the recipient's maintenance costs, education costs or training costs. ...

Australian Mutual Provident Society (1959), 38 TC 492 (HL)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Rule 3 applicable to Case III of Schedule D of the Income Tax Act, 1918 provided that a life insurance company with a head office overseas (in this case, in Australia) should pay tax on a proportion of its world-wide income from investments, determined on the basis of premiums received in the United Kingdom as a percentage of all its premium income. ... -Australia Convention. ...

No. 39548/2012 (T-IT) (Karnataka High Court)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 purchasing office exception included activites to assure quality The petitioner (“Columbia”) was a U.S. ... Primarily at issue was the exclusion, in Art. 5, para. 3(d) of the definition in the India-US Income Tax Convention of “permanent establishment,” for: the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise. The position of the Director of Taxation was that the LO’s activities in India “cannot be said to be an activity solely for the purpose of purchasing the goods or for collecting information for the enterprise” (para. 14), so that such activities (which were viewed as creating a taxable presence for Columbia in India under the Income Tax Law) gave rise to a permanent establishment under the Convention. ...

Burton v Commissioner of Taxation, [2018] FCA 1857, aff'd [2019] FCAFC 141-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 foreign tax credit was not required to be accorded to all the US tax on the gain An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling rights. ... Convention provided: … United States tax paid under the law of the United States and in accordance with this Convention … in respect of income derived from sources in the United States by …a resident of Australia shall be allowed as a credit against Australian tax payable in respect of the income. … Subject to these general principles, the credit shall be in accordance with the provisions and subject to the limitations of the law of Australia as that law may be in force from time to time. ...

.)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 A statutory method of allocation whereby the portion of the gross profits of a Canadian life insurance company attributable to its U.K. branch were determined (that determination being based on the ratio of the company's liability to U.K. policyholders to its liability worldwide) then the actual expenses of the branch deducted from that gross profit figure, was found to be an acceptable measure of the net profit that the branch would have earned as an independent enterprise. (1980 Canada-U.K. Convention, Article 7(4)) It was also stated that the word "profits" in Article 7 means "income" rather than "income less expenses". ...

HMRC, [2015] UKSC 44-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 scheme in Treaty article for allocating income between jurisdictions amounted to a definition of "source" In rejecting the Commissioners' argument that article 3(2) of the 1975 U.K-U.S. Convention required the term "sources" as used in article 23 thereof to be given the meaning which it bore under U.K tax law, Lord Reed stated (at para. 100): [A]rticle 23(3) explains how the source of profits or income is to be determined for the purposes of article 23, and that explanation is unrelated to the source doctrine of UK tax law. ...