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According to Article XIV of the Canada-US Convention, Mr. Dudney would only be taxable in Canada if his training income was attributable to a fixed base regularly available to him in Canada. ... Dudney and, consequently, his income was exempt from tax in Canada under the Convention. ... The Queen, [1995] 2 S.C.R. 802 and the Vienna Convention on the Law of Treaties). ...

According to Article XIV of the Canada-US Convention, Mr. Dudney would only be taxable in Canada if his training income was attributable to a fixed base regularly available to him in Canada. ... Dudney and, consequently, his income was exempt from tax in Canada under the Convention. ... The Queen, [1995] 2 S.C.R. 802 and the Vienna Convention on the Law of Treaties). ...

Accordingly, the determination of residency for the purposes of a tax treaty remains a question of fact, and each case will be decided on its own facts with an eye to the intention of the parties of the particular convention and the purpose of international tax treaties. ...

The allowance referred to in item (b) is restricted to the nonaccountable payment an employer is authorized to make to an officer or member which is received by him because of his position and not for any specific duties he may perform, such as attending a convention or travelling on municipal business, for which he is usually reimbursed for part or all of his expenses. ...

Accordingly, the determination of residency for the purposes of a tax treaty remains a question of fact, and each case will be decided on its own facts with an eye to the intention of the parties of the particular convention and the purpose of international tax treaties. ...

The allowance referred to in item (b) is restricted to the nonaccountable payment an employer is authorized to make to an officer or member which is received by him because of his position and not for any specific duties he may perform, such as attending a convention or travelling on municipal business, for which he is usually reimbursed for part or all of his expenses. ...

Memorandum of Understanding TN-34 Computer software royalties TN-23 Concessions capital cost allowance IT-477(C) Condominiums capital cost allowance IT-304R2 direct ownership of units in Quebec, capital cost allowance IT-304R2 ownership IT-437R Congregation residence deduction IT-141R(C) Consideration disposition of property, without IT-460 Construction industries construction, defined IT-411R Containers capital cost allowance IT-472(SR) deposits, special reserves IT-154R Contests prizes, taxation IT-213R Contractors income computation IT-92R2 movable equipment, capital cost allowance IT-306R2; IT-469R Contracts annuity – see Annuity contracts- novation, taxation IT-334R2- payments for non-performance IT-467R2- receipts for non-performance, taxation of amounts IT-365R2- service, fees received for, taxation IT-334R2- types, tax implications IT-92R2 Control in fact impact of recent jurisprudence TN-32 Control of corporation income trust- change in trustees TN-38 Controlled corporations – see also Private corporations, Canadian controlled basic rules IT-64R4(C) change in control- investment tax credit IT-151R5(C)- loss utilization restrictions IT-302R3- related to change in executors, etc. of estates IT-302R3- scientific research and experimental development IT-151R5(C) control deemed not to have been acquired IT-302R3 control defined IT-64R4(C); IT-302R3 loss on disposition of property to IT-291R3 Convention expenses deduction from income IT-131R2 Convertible debt obligation redemption or cancellation- deemed to be an assignment TN-41 Part XIII tax TN-44 taxation on conversion TN-44 Tembec Inc. et al v. ... The Queen TN-22- the Dudney case update TN-33 corporation's, in a province IT-177R2(C) fixed base TN-22 interpretative issues TN-34 provincial income allocation TN-41 Personal exemptions – see Exemptions Personal injury compensation, taxation IT-365R2 Personal service business small business deduction IT-73R6 the "more than five full-time employees" test TN-41 Personal tax credits – see Tax credits, personal Personal trust arm's length, meaning IT-419R2 definition and rules IT-381R3 Persons – see Individuals Petroleum equipment used in activities- capital cost allowance IT-476R Pipelines capital cost allowance IT-482R equipment, capital cost allowance- petroleum and natural gas activities IT-476R water and sewer, capital cost allowance IT-482R Political contributions eligible expense IT-143R3 Power saws capital cost allowance IT-501(SR) Practitioners convention expenses, deductions IT-131R2 Premiums annuity contract- unfixed IT-87R2 cost of borrowing money for, deductibility IT-309R2 leases extension or cancellation, income IT-359R2 private health services plan IT-339R2 private health services plan, fringe benefit IT-470R(C) provincial health insurance paid by employer IT-470R(C) registered retirement savings plans, deductions IT-124R6 Prepaid amounts reserve- impact of the Ellis Vision case TN-32 Prescribed devices and equipment list IT-519R2(C) medical expenses IT-519R2(C) Preventive and diagnostic treatments medical expenses IT-519R2(C) Price adjustment clauses re property transfer agreements IT-169 Principal business – see Business Principal business corporations defined re exploration and development expenses IT-400(SR) qualifying business operations IT-400(SR) Principal residence defined for rental property IT-371 ownership IT-437R tax treatment IT-120R6 Private corporations Canadian-controlled – see Private corporations, Canadian-controlled capital dividend account IT-66R6 capital dividend election IT-66R6 defined IT-391R dividend refund IT-243R4 life insurance proceeds on death IT-430R3(C) Part IV tax on dividends IT-269R4 Private corporations, Canadian-controlled business investment losses on shares IT-484R2 defined IT-458R2- unanimous shareholder agreements TN-44 determination- Sedona decision TN-38 qualification IT-458R2 Silicon Graphics Ltd. v. ... Treaty's Competent Authority Provision Thin Capitalization Imperial Oil and the Treatment of Foreign Currency Loans SIFT Rules – Transitional Normal Growth SIFT Entities – Definition of "Real Estate Investment Trust" in Section 122.1 Paragraph 251(5)(b) – Conditional Agreements CRA Auditors' Access to Audit Working Papers Foreign Entity Classification Application of Paragraph 95(6)(b) Pension Fund Corporations Application of Subparagraph 212(1)(b)(vii) Employee Stock Option Deduction Purchase Price Allocation for Rental Properties Subsection 78(4) – Liability Assumed by a Third Party Value of Company Attributable to Voting Non‑Participating Shares Criteria for Determining Hedge Effectiveness for Tax Purposes Definition of "Non-Portfolio Earnings" in Subsection 122.1(1) Filing Requirements for T5013, Partnership Information Return Transfer of GST/HST Refunds to Non‑Resident Security Accounts Anti-Discrimination Provisions Limited Liability Company under the Protocol TN-39 Settlement of a Shareholder Class Action Suit – Compensation by Way of Cash and Shares TN-40 Administrative Policy Changes for Taxable Employment Benefits TN-41 Eligible Dividend Designation – Subsection 89(14) The "More Than Five Full-Tine Employees" Test Meaning of "Business Rulings (Opinions) on Proposed Legislative Amendments Definition of "Tax Shelter" – Subsection 237.1(1) Donation of Flow-Through Shares – Subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debenture – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules TN-42 International Financial Reporting Standards (IFRS) TN-43 Taxation of Roth IRAs TN-44 Valuation of Special Voting Shares Key Employee Tax-Free Savings Account Corporate-Held Life Insurance Paid-Up Capital Increase by an Unlimited Liability Company Luxembourg Intermediary Payments by ULC Payments by a ULC to an LLC in 2009 Treaty Forms US LLC with a Canadian Branch Exchangeable Debentures: Paragraph 20(1)(f) Unanimous Shareholder Agreements and the CCPC Definition Cost of Property Acquired from a Shareholder for No Consideration Filings Based on Proposed Changes to Law Assessments Services Provided by a US Resident to a Canadian Subsidiary of a US Customer Services Provided by a US Employee to a Canadian Subsidiary Services Provided by a US Employee to a Customer of a Canadian Subsidiary IFRS and Foreign GAAP Loss Consolidation Foreign Currency Reporting Convertible Debentures: Paragraph 20(1)(f) Convertible Debentures and Part XIII Central Paymaster Rules Calculating LRIP for Cash-Basis Taxpayers Consistency in Audit Practice Update on Committees Foreign Exchange Gains and Losses Part 5 – List of cancelled and archived bulletins since the last publication of the index None Date modified: 2012-10-16 ...

Memorandum of Understanding TN-34 Computer software royalties TN-23 Concessions capital cost allowance IT-477(C) Condominiums capital cost allowance IT-304R2 direct ownership of units in Quebec, capital cost allowance IT-304R2 ownership IT-437R Congregation residence deduction IT-141R(C) Consideration disposition of property, without IT-460 Construction industries construction, defined IT-411R Containers capital cost allowance IT-472(SR) deposits, special reserves IT-154R Contests prizes, taxation IT-213R Contractors income computation IT-92R2 movable equipment, capital cost allowance IT-306R2; IT-469R Contracts annuity – see Annuity contracts- novation, taxation IT-334R2- payments for non-performance IT-467R2- receipts for non-performance, taxation of amounts IT-365R2- service, fees received for, taxation IT-334R2- types, tax implications IT-92R2 Control in fact impact of recent jurisprudence TN-32 Control of corporation income trust- change in trustees TN-38 Controlled corporations – see also Private corporations, Canadian controlled basic rules IT-64R4(C) change in control- investment tax credit IT-151R5(C)- loss utilization restrictions IT-302R3- related to change in executors, etc. of estates IT-302R3- scientific research and experimental development IT-151R5(C) control deemed not to have been acquired IT-302R3 control defined IT-64R4(C); IT-302R3 loss on disposition of property to IT-291R3 Convention expenses deduction from income IT-131R2 Convertible debt obligation redemption or cancellation- deemed to be an assignment TN-41 Part XIII tax TN-44 taxation on conversion TN-44 Tembec Inc. et al v. ... The Queen TN-22- the Dudney case update TN-33 corporation's, in a province IT-177R2(C) fixed base TN-22 interpretative issues TN-34 provincial income allocation TN-41 Personal exemptions – see Exemptions Personal injury compensation, taxation IT-365R2 Personal service business small business deduction IT-73R6 the "more than five full-time employees" test TN-41 Personal tax credits – see Tax credits, personal Personal trust arm's length, meaning IT-419R2 definition and rules IT-381R3 Persons – see Individuals Petroleum equipment used in activities- capital cost allowance IT-476R Pipelines capital cost allowance IT-482R equipment, capital cost allowance- petroleum and natural gas activities IT-476R water and sewer, capital cost allowance IT-482R Political contributions eligible expense IT-143R3 Power saws capital cost allowance IT-501(SR) Practitioners convention expenses, deductions IT-131R2 Premiums annuity contract- unfixed IT-87R2 cost of borrowing money for, deductibility IT-309R2 leases extension or cancellation, income IT-359R2 private health services plan IT-339R2 private health services plan, fringe benefit IT-470R(C) provincial health insurance paid by employer IT-470R(C) registered retirement savings plans, deductions IT-124R6 Prepaid amounts reserve- impact of the Ellis Vision case TN-32 Prescribed devices and equipment list IT-519R2(C) medical expenses IT-519R2(C) Preventive and diagnostic treatments medical expenses IT-519R2(C) Price adjustment clauses re property transfer agreements IT-169 Principal business – see Business Principal business corporations defined re exploration and development expenses IT-400(SR) qualifying business operations IT-400(SR) Principal residence defined for rental property IT-371 ownership IT-437R tax treatment IT-120R6 Private corporations Canadian-controlled – see Private corporations, Canadian-controlled capital dividend account IT-66R6 capital dividend election IT-66R6 defined IT-391R dividend refund IT-243R4 life insurance proceeds on death IT-430R3(C) Part IV tax on dividends IT-269R4 Private corporations, Canadian-controlled business investment losses on shares IT-484R2 defined IT-458R2- unanimous shareholder agreements TN-44 determination- Sedona decision TN-38 qualification IT-458R2 Silicon Graphics Ltd. v. ... Treaty's Competent Authority Provision Thin Capitalization Imperial Oil and the Treatment of Foreign Currency Loans SIFT Rules – Transitional Normal Growth SIFT Entities – Definition of "Real Estate Investment Trust" in Section 122.1 Paragraph 251(5)(b) – Conditional Agreements CRA Auditors' Access to Audit Working Papers Foreign Entity Classification Application of Paragraph 95(6)(b) Pension Fund Corporations Application of Subparagraph 212(1)(b)(vii) Employee Stock Option Deduction Purchase Price Allocation for Rental Properties Subsection 78(4) – Liability Assumed by a Third Party Value of Company Attributable to Voting Non‑Participating Shares Criteria for Determining Hedge Effectiveness for Tax Purposes Definition of "Non-Portfolio Earnings" in Subsection 122.1(1) Filing Requirements for T5013, Partnership Information Return Transfer of GST/HST Refunds to Non‑Resident Security Accounts Anti-Discrimination Provisions Limited Liability Company under the Protocol TN-39 Settlement of a Shareholder Class Action Suit – Compensation by Way of Cash and Shares TN-40 Administrative Policy Changes for Taxable Employment Benefits TN-41 Eligible Dividend Designation – Subsection 89(14) The "More Than Five Full-Tine Employees" Test Meaning of "Business Rulings (Opinions) on Proposed Legislative Amendments Definition of "Tax Shelter" – Subsection 237.1(1) Donation of Flow-Through Shares – Subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debenture – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules TN-42 International Financial Reporting Standards (IFRS) TN-43 Taxation of Roth IRAs TN-44 Valuation of Special Voting Shares Key Employee Tax-Free Savings Account Corporate-Held Life Insurance Paid-Up Capital Increase by an Unlimited Liability Company Luxembourg Intermediary Payments by ULC Payments by a ULC to an LLC in 2009 Treaty Forms US LLC with a Canadian Branch Exchangeable Debentures: Paragraph 20(1)(f) Unanimous Shareholder Agreements and the CCPC Definition Cost of Property Acquired from a Shareholder for No Consideration Filings Based on Proposed Changes to Law Assessments Services Provided by a US Resident to a Canadian Subsidiary of a US Customer Services Provided by a US Employee to a Canadian Subsidiary Services Provided by a US Employee to a Customer of a Canadian Subsidiary IFRS and Foreign GAAP Loss Consolidation Foreign Currency Reporting Convertible Debentures: Paragraph 20(1)(f) Convertible Debentures and Part XIII Central Paymaster Rules Calculating LRIP for Cash-Basis Taxpayers Consistency in Audit Practice Update on Committees Foreign Exchange Gains and Losses Part 5 – List of cancelled and archived bulletins since the last publication of the index None Page details Date modified: 2012-10-16 ...

Where a person makes know-how or similar payments to a resident of a country with which Canada has a comprehensive tax treaty in force, the appropriate convention or agreement should be consulted both as to taxability of the payments and applicable rates. 35. ... Tax Convention, payments for such services otherwise taxable under subparagraph 212(1)(d)(iii) are exempt from Canadian tax pursuant to Article I of the Convention. ...

Where a person makes know-how or similar payments to a resident of a country with which Canada has a comprehensive tax treaty in force, the appropriate convention or agreement should be consulted both as to taxability of the payments and applicable rates. 35. ... Tax Convention, payments for such services otherwise taxable under subparagraph 212(1)(d)(iii) are exempt from Canadian tax pursuant to Article I of the Convention. ...