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22 February 2011 External T.I. 2010-0374421E5 - Motion Picture Copyright Royalties -- summary under Article 12

22 February 2011 External T.I. 2010-0374421E5- Motion Picture Copyright Royalties-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 royalties for videos for home use are exempt under US, but not other, Treaties The exemption in the Canada-US Convention for royalties paid for the reproduction of motion picture films (in this case, on videos) for private home use rests on the 1984 US Treasury Explanation to that Convention. ...

6 October 2017 APFF Roundtable Q. 12, 2017-0709111C6 F - Dépenses relatives à un congrès -- summary under Know-How and Training

Expense- Know-How and Training convention expenses "historically" viewed as capital expenditures CRA stated: Where a taxpayer has incurred expenses related to a convention in order to earn income from a business and such expenses are not capital expenditures, such expenses may be deductible in computing its business income without reference to subsection 20(10). Historically, the CRA's position with respect to convention expenses is that such expenditures are generally capital expenditures to which paragraph 18(1)(b) applies. ...

8 July 2002 External T.I. 2002-0131835 F - Investissements détenus à l'étranger -- summary under Article 22

8 July 2002 External T.I. 2002-0131835 F- Investissements détenus à l'étranger-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 Canada could tax income and gains of a Canadian resident from a French life insurance policy Regarding a Canadian resident holding a French life insurance policy, CCRA indicated that income under the policy came within the other income article of the Canada-France Convention (Art. ... XIII, so that the Convention did not alter the consequences under the ITA of holding and disposing of the policy. ...

6 January 1992 T.I. (Tax Window, No. 15, p. 14, ¶1679) -- summary under Article 3

(Tax Window, No. 15, p. 14, ¶1679)-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 If a Norwegian limited partnership which has no Canadian partners qualifies as a resident of Norway for purposes of the Canada-Norway Income Tax Convention, rental payments derived from the use of moveable property in Canada will be treated as business profits provided that the income is taxed in the partnership. ... Where a partner of the Norwegian limited partnership is a resident of a country other than Norway or Canada, the articles of the appropriate tax convention will apply. ...

26 May 2016 IFA Roundtable Q. 2, 2016-0642061C6 - AOA & Notional Expenses -- summary under Article 7

26 May 2016 IFA Roundtable Q. 2, 2016-0642061C6- AOA & Notional Expenses-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 no deduction of notional expenses from the profits of PEs of (non-U.S.) non-residents Notwithstanding the new wording of Article 7 of the OECD Model Convention and the OECD commentary thereon, CRA continues to consider (in light of Cudd Pressure and s. 4(b) of the Income Tax Conventions Interpretations Act) that notional expenses are not deductible in computing the profits attributable to a Canadian permanent establishment for Treaty purposes – with the exception of PEs of qualifying U.S. residents, as to which there is an agreement with the U.S. competent authority which overrides s. 4(b) of the ITCIA. ...

25 October 1994 External T.I. 9417505 - LIMITED LIABILITY COMPANY (HAA 4093-U5-100-4) -- summary under Article 4

25 October 1994 External T.I. 9417505- LIMITED LIABILITY COMPANY (HAA 4093-U5-100-4)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 If any limited liability company is treated as a partnership for purposes of the Internal Revenue Code such that the shareholders rather than the limited liability company are liable to tax under the Code on the income of the limited liability company, the limited liability company will not be considered to be a resident of the U.S. under Article IV, paragraph 1, of the Canada-U.S. Convention. If the central management and control of the limited liability company is situate in Canada, it will be a resident of Canada for such purposes. Where the mind and management of the limited liability company is situate in the U.S., it will be considered resident in the U.S. for Canadian tax purposes, but will not be considered a resident of either contracting state under the Convention. ...

Burton v Commissioner of Taxation, [2019] FCAFC 141 -- summary under Article 24

Burton v Commissioner of Taxation, [2019] FCAFC 141-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 “income” was the full U.S. gain, but FTC to be calculated based on Australian (1/2 recognition) principles 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. ...

Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr., Civil Appeal Nos. 8733-8734 of 2018, 2 March 202, Supreme Court of India -- summary under Article 12

., Civil Appeal Nos. 8733-8734 of 2018, 2 March 202, Supreme Court of India-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 consideration for software paid by Indian resellers was not royalties for Canadian (and other) Treaty purposes At issue were numerous joined appeals involving the application of withholding tax by the Commissioner of consideration paid by residents of India to non-residents under four broad categories of licensing and sale transactions described below and involving the application of 18 income tax conventions (listed at para. 40, and described at para. 41 as being relevantly “substantially similar”) including that with Canada: Category 1: Computer software purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer (for example, a non-exclusive licence to use Samsung software on the end-user’s Samsung mobile device, with a prohibition against making the software available to any other person, or copying it other than for backup purposes). ... Such persons and/or assessees can thus place reliance upon the OECD Commentary for provisions of the OECD Model Tax Convention, which are used without any substantial change by bilateral DTAAs, in the absence of judgments of municipal courts clarifying the same, or in the event of conflicting municipal decisions. ...

23 February 2001 External T.I. 2001-0066265 F - Salaire différé français -- summary under Article 18

In finding that the deferred salary was not employment or pension income given the absence of an employer-employee relationship, CCRA stated: The term “pension” is not defined in the Act or the [Canada-France] Convention. However, paragraph 1 of Article XVIII of the Convention, which deals with pensions and annuities, refers to “pensions and other similar allowances... paid in respect of past employment”. ... Consequently, it seems to us that a payment made as “deferred salary” should not be considered a pension payment for the purposes of the Act and the Convention. ...

25 August 2021 External T.I. 2020-0866131E5 - Gifts by Will -- summary under Article 21

25 August 2021 External T.I. 2020-0866131E5- Gifts by Will-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 organization exempt under IRC s. 501(c)(3) qualifies under Art. XXI(7) of the Canada-US Convention Will a bequest made by will to a U.S. organization qualify for a charitable donation credit on the individual’s final return? ... Convention. In that latter regard it stated: The Canada-U.S. Tax Convention (the Treaty) provides limited tax relief with respect to gifts made by Canadian residents to certain U.S. organizations that are not qualified donees. ...

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