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Placrefid Ltd. v. The Queen, 92 DTC 6480, [1992] 2 CTC 198 (FCTD) -- summary under Article 6

The Queen, 92 DTC 6480, [1992] 2 CTC 198 (FCTD)-- summary under Article 6 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 6 A Canadian mortgagee of a Montreal property whose owner was in default granted the taxpayer, a non-resident corporation, an option to purchase whatever interest the mortgagee acquired in the property with the mortgagee retaining the right to rescind that option agreement by paying the taxpayer a lump sum of $250,000. That sum, when received by the taxpayer following rescission of the agreement by the mortgagee, did not constitute income of the taxpayer from immovable property for purposes of the Canada-Swiss Convention given that the mortgagee did not own the property at the time of the negotiations but merely held a hypothec on the property, i.e., "it was not a jus in rem which would have entitled the defendant to specific performance in the event of default" (p. 6486). ...

Endres v. R., 98 DTC 1101, [1998] 1 CTC 2259 (TCC) -- summary under Article 4

., 98 DTC 1101, [1998] 1 CTC 2259 (TCC)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who had business interest both in Canada and the United States, commenced spending most of the year, other than the summers, in North Carolina and acquired with his wife a home in North Carolina. ... Income Tax Convention because the house in North Carolina was their permanent home whereas the house in Nova Scotia (which they continued to own) was leased for the major part of each year with minimal furniture. ...

The Queen v. Swantje, 94 DTC 6633, [1994] 2 CTC 382 (FCA), briefly aff'd [1996] 1 SCR 73, 96 DTC 6310 -- summary under Subsection 180.2(1)

Swantje, 94 DTC 6633, [1994] 2 CTC 382 (FCA), briefly aff'd [1996] 1 S.C.R. 73, 96 DTC 6310-- summary under Subsection 180.2(1) Summary Under Tax Topics- Income Tax Act- Section 180.2- Subsection 180.2(1) The inclusion of the German pension income of the taxpayer (which was exempt from tax under Article 18 of the Canada-Germany Convention) in s. 180.2(1)(b)(i) was not contrary to that Convention. ...

1 March 2010 Internal T.I. 2009-0346951I7 F - Article XVI-Établissement stable-Province -- summary under Article 16

1 March 2010 Internal T.I. 2009-0346951I7 F- Article XVI-Établissement stable-Province-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 Art. XVI of US Convention applicable irrespective of whether a PE A U.S.-incorporated resident of the U.S. for Treaty purposes (“Non-Resident Corporation”), whose shares were 50% owned by a non-resident artist whom it represented, presented various shows in Canadian provinces, and received a share of the revenues from the promoter. ... Before finding that Non-Resident Corporation did not have a permanent establishment in any province for purposes of Part IV of the Regulations, the Directorate stated: Article XVI of the Convention … applies without regard to, inter alia, Article VII of the Convention, and... permits Canada to tax income derived by a non-resident company from performances in Canada without requiring that such income be earned through a permanent establishment in Canada under the Convention. ...

4 June 2019 Internal T.I. 2018-0783441I7 F - Sale of land by a resident of Hong Kong -- summary under Article 13

4 June 2019 Internal T.I. 2018-0783441I7 F- Sale of land by a resident of Hong Kong-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Canadian land was not Treaty-exempt even where it did not generate income A non-resident individual (the "Non-resident") residing in Hong Kong for the purposes of the Canada-Hong Kong Convention disposed of land located in Canada to an arm's length third party. CRA stated: [T]he capital gain from the disposition of the Land by the Non-resident is taxable in Canada under Article 13, paragraph 1, of the Convention, whether or not that property has generated property income or business income. Indeed, we understand that the reference to Article 6, "Income from Immovable Property", in Article 13, paragraph 1, of the Convention does not have the effect of reducing the scope of that paragraph. ...

7 June 2017 CPTS Roundtable, 2017-0695131C6 -- summary under Article 13

7 June 2017 CPTS Roundtable, 2017-0695131C6-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Q.3- Canada-U.K. ... After referring to the status of such shares as “taxable Canadian property”, and noting that under Art.13, para. 5(a), shares may be taxed in Canada if they derive the greater part of their value from immovable property situated in Canada, OR “any right referred to in paragraph 4 of Article 13 of the Convention, which describes certain rights related to petroleum, natural gas, or other related hydrocarbons situated in Canada,” CRA stated: Assuming that the shares of the Canadian subsidiary (which carries on an active oil and gas business) derive the greater part of their value from rights described in paragraph 4 of Article 13 of the Convention, then Canada retains its right to tax the gain on the alienation of those shares. It is not necessary to determine whether the shares derive their value from immovable property as defined in the Convention or the Income Tax Conventions Interpretation Act. ...

7 April 2006 External T.I. 2005-0132981E5 F - Avantages imposables à des employés -- summary under Subsection 20(10)

7 April 2006 External T.I. 2005-0132981E5 F- Avantages imposables à des employés-- summary under Subsection 20(10) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(10) meaning of convention Does a convention for s. 20(10) purposes include a symposium, conference, information session or formal meeting? CRA responded: [A]s stated in … IT-131R2 [para. 1] a convention may be defined as a formal meeting of members of an organization for professional or business purposes. Words and Phrases convention ...

Hunter Douglas Ltd. v. The Queen, 79 DTC 5340, [1979] CTC 424 (FCTD) -- summary under Article 10

The Queen, 79 DTC 5340, [1979] CTC 424 (FCTD)-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 A Canadian company shifted its central management and control to the Netherlands, thereby becoming a resident of the Netherlands for purposes of the 1957 Canada-Netherlands Convention, and then paid a stock dividend to its shareholders. ...

Meyer v. The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure) -- summary under Article 24

The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure)-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 overpayment of U.S. tax not U.S. tax The taxpayer, who was a U.S. citizen resident in Canada, did not claim treaty benefits when filing his U.S. return, with the result that his U.S. ... Convention did not refer, like paragraph 1 of that Article, to a credit only being provided where the "appropriate amount of income tax" was paid or accrued to the source jurisdiction because "the Canadian drafters of the Treaty would be allowed to rely on jurisprudence or opinions that would confirm that an amount paid gratuitously without basis under the laws of the foreign jurisdiction would not be a 'tax'". ...

Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454, (sub nom. Kubicek Estate v. R.) [1997] 3 C.T.C. 435 (FCA) -- summary under Article 13

R.) [1997] 3 C.T.C. 435 (FCA)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 period before 1972 excluded Given that "the ordinary meaning of 'gain' for the purposes of Article XIII of the [Canada-U.S.] Convention is the gain which is subject to tax " (p. 5454) the proration of gain under paragraph 9 of Article XIII, was required to be calculated by reference to the period of time that the property in question (a cottage owned by the taxpayer and his previously-deceased wife since 1967) had been held subsequent to December 31, 1971 (the date on which the capital gains became subject to tax) rather than during the whole period of ownership. ...

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