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9 July 2021 Internal T.I. 2021-0893981I7- CERB received by non-residents-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 elimination of double taxation Art. addresses relief for taxation by Treaty partner of CERB payments After noting that payments (“CERB Payments”) made pursuant to the Canada Emergency Response Benefit Act (the “CERB Act”) to a non-resident individual were required by ss. 56(1)(r)(iv.1) and 115(1)(a)(iii.22) to be included in computing the taxable income earned in Canada of the non-resident, CRA indicated that the “Other Income” Article of an applicable Treaty will generally apply to the payments and that, similarly to federal employment insurance compensation, it is CRA’s view that the CERB Payments constitute income arising in Canada, so that Canada generally has the right to tax CERB Payments without restriction. ...

2021 Ruling 2021-0876671R3- Transfer between US pension plans-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 the transfer of a portion of the assets and beneficiaries from an old to a new US pension plan did not result in taxable income under the IRC S. 56(1)(a) generally requires the recognition of an amount received as or in satisfaction of a pension benefit. ...

.-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Barbados remittance-based taxpayer is a Treaty resident under Crown Forest test Where dividends paid by a resident corporation to a resident personal discretionary trust are deemed pursuant to s. 104(19) to be received by a beneficiary that is resident, but not domiciled, in Barbados (“NR-Beneficiary”), would those dividends be subject to a reduced rate of withholding at 15% pursuant to Arts. ...

XIII(7) Canada-US Treaty and Trusts-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 CRA lacks jurisdiction to determine whether a trust can elect under Art. ...

7 October 2022 APFF Roundtable Q. 7, 2022-0942731C6 F- Permanent establishment and teleworking-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 having an employee, with general authority to contract, telework from his cottage in another province does not necessarily create an employer PE there Mr. ...

11 April 2023 Internal T.I. 2023-0964101I7- Tax issues for cross-border employees-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 FICA contributions of a cross-border employee are deductible only re employment income from duties physically performed in the US A portion of the employment duties of a cross-border employee (with a hybrid work arrangement) is exercised from Canada in the year but the individual makes contributions under the U.S. ...

29 November 2022 CTF Roundtable Q. 4, 2022-0950561C6- Servers/Data Centres and Location of Services Rendered-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 remote customer-support services from the US did not cause a Canadian services PE Canco licensed software of a US affiliate (USco), which it used to provide data analytics services to its Canadian customers. ...

29 November 2022 CTF Roundtable Q. 7, 2022-0951051C6- Permanent Establishment and Mining Activities-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 where a UK company remotely operated crypto-mining equipment located on a Canadian host company’s premises, the equipment constituted a Canadian PE Hostco owned Canadian real estate that it used to host crypto-mining equipment owned (or leased) by a UK company (UKco). ...

2024 Ruling 2019-0817961R3- Swiss Collective Investment Scheme-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Swiss collective investment vehicle treated as flow-through for purposes of the pension/ retirement fund dividend exemption in the Canada-Swiss treaty Background/ structure A collective investment scheme (the “Fund”) established under Swiss law is an arrangement by which investors pool their assets to be managed by and in the name of a Swiss regulated fund management company (the “Management Company’) for the account of the investors, whose proportionate entitlements to income and cash or in-kind redemption proceeds are represented by non-voting units. ...

. … [T]here is no relief available to a taxpayer under the Canada-Barbados Tax Convention to override the two-year limitation period required by subsection 227(6). ...