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IV(4) of the Convention contemplates that the competent authorities “shall…endeavor to settle the [dual residence] question and to determine the mode of application of the Convention to such person.” ...

Convention (respecting a services PE) are satisfied during a taxation year respecting a particular project, which continues for several months longer in the following taxation year, but with the 183-day criteria not being met in that subsequent year. CRA responded that “since paragraph 9(b) of Article V of the Convention specifies that the 183-day test applies to ‘any twelve-month period,’ that period need not correspond to the fiscal year of the taxpayer.” ...

6 August 2020- 11:36pm Supreme Court grants leave in Alta Energy Email this Content Alta Energy rejected what essentially was a Crown position that Treaty-shopping (here, transferring an investment in a Canadian resource company to a Lux holding company followed by a sale, two years later, that was Treaty-exempt) was a GAAR abuse – with Webb JA saying, for instance that there “is no distinction in the Luxembourg Convention between residents with strong economic or commercial ties and those with weak or no commercial or economic ties,” and that “the object, spirit and purpose of the relevant provisions of the Luxembourg Convention is reflected in the words as chosen by Canada and Luxembourg.” ...

The relevant group member (a limited liability company with a qualifying US-resident member) received rulings that monthly fees collected through its billing system directly from the  Canadian home users were exempt from Part XIII withholding tax by virtue of the exemption for copyright royalties in Article XII of the Canada-US Income Tax Convention. ... This likely reflects that CRA accepts that royalties paid for the home use of movies are exempt under the Convention- see 2011-0374421E5.   ... IV, para. 6 of the Convention because its sole member was a qualifying US resident. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2001-09-14 27 July 2001 External T.I. 2001-0090305 F- PENALITE-REMBOURSEMENT D'UN EMPRUNT Income Tax Act- Section 18- Subsection 18(9.1) overview of requirements under s. 18(9.1) 30 August 2001 External T.I. 2000-0058425 F- FRAIS DE DEPLACEMENT Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii.1) travel expense allowances received to preside at municipal court sessions might not be taxable Income Tax Act- Section 5- Subsection 5(1) allowances for time spent travelling would be taxable 19 July 2001 External T.I. 2001-0064315 F- OUTILS-TRAVAILLEURS FORESTIERS Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(i)- Subparagraph 8(1)(i)(iii) costs of tools (other than power saws) cannot be deducted under s. 8(1)(i)(iii) 23 August 2001 External T.I. 2001-0086235 F- CONVENTIONS FISCALES A.18 Treaties- Income Tax Conventions- Article 18 QPP and OAS were pension payments made under social security legislation for purposes of the Slovenia and Croatia treaties Other Legislation/Constitution- Federal- Income Tax Conventions Interpretation Act- Section 5- Pension- Paragraph (a)- Subparagraph (a)(ix) OAS and QPP payments were “pension” payments 20 July 2001 External T.I. 2001-0087205 F- BAIL TRAITEMENT DU PRENEUR Income Tax Act- Section 13- Subsection 13(21)- Proceeds of Disposition- Paragraph (a) distinction between a sale and a lease is based on whether legally there is a sale or lease Income Tax Regulations- Regulation 1102- Subsection 1102(5) whether a lessee has ownership of a building under an emphyteutic lease is a question of law General Concepts- Substance distinction between a sale and a lease is based on the legal terms of the arrangement 31 August 2001 External T.I. 2001-0087865 F- Accélération de remise de capital Income Tax Act- 101-110- Section 107- Subsection 107(2.1) generally favourable consequences of early termination of spousal trust pursuant to s. 107(2.1) Income Tax Act- 101-110- Section 106- Subsection 106(3) no income on redemption of income interest in spousal trust for cash ...

IV circularity avoided through establishing year ends for TCs before DC wound up into TCs 2001-03-02 5 February 2001 Internal T.I. 2000-0062927 F- Société civile française Income Tax Act- Section 96 French civil partnership is a partnership, not a corporation 2001-02-16 5 February 2001 External T.I. 2001-0067135 F- Dividend-General Income Tax Act- Section 84.1- Subsection 84.1(1) application of s. 84.1 on sale of 50% shareholding to corporation owned by the transferor and his spouse 5 February 2001 External T.I. 2000-0032695 F- Convention fiscale Canada-France Treaties- Income Tax Conventions- Article 7 profits based consulting fee paid to French company with no PE in Canada was exempted under Art. 7 of the Canada-France treaty Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d)- Subparagraph 212(1)(d)(iii)- Clause 212(1)(d)(iii)(C) profits based consulting fee paid to French company came within s. 212(1)(d)(iii)(C) 6 February 2001 External T.I. 2000-0044095 F- Honoraires- retenue d'impôt non-résident Treaties- Income Tax Conventions- Article 7 management fees exempted from withholding by business profits article in Canada-US treaty 12 February 2001 External T.I. 2000-0056905 F- ALLOCATION POUR FRAIS DE STATIONNEMENT Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose allowances for no-receipt parking were generally deductible Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) allowances for commuting to successive construction sites were not for travel in the course of employment 6 February 2001 External T.I. 2000-0059485 F- DBFT- Sous-traitants- textile Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits goods can be physically manufactured abroad if Canco exercises extensive involvement and control over the content, design, and physical qualities of the goods from inception to completion Income Tax Regulations- Regulation 5202- Qualified Activities no cost of labour or qualifying activities if the core manufacturing activities are outside Canada ...

However, the Income Tax Conventions Interpretation Act deems all payments out of an RRSP to be pension payments (where “pension” is not specifically defined in the Treaty), so that RRSP payments made to a Turkish resident are also subject to (Treaty-reduced) withholding as pension payment. ... Summaies of 30 March 2017 External T.I. 2015-0609951E5 Tr under Treaties- Art. 18 and Income Tax Conventions Interpretation Act, s. 5- pension. ...

14 May 2014- 9:12am CRA finds that a partnership is transparent for Treaty gains exemption purposes Email this Content The gains exemption in the Canada-Singapore Convention does not apply to "gains from the alienation of shares of a company, or of an interest in a partnership or a trust, the property of which consists principally of immovable property…. ... However, where the Canco held Quebec immovable property through two partnerships, CRA considered that the partnerships are not distinct persons for purposes of the Convention and that their respective patrimonies can be assimilated to that of their members [so that] the Canadian immovable properties which are held by means of [them] should be considered as being directly held by Canco to the extent of its interests in them. ...

12 August 2012- 2:42pm Canadian and US competent authorities agree to adopt the 2010 OECD Report on the Attribution of Profits to Permanent Establishments Email this Content CRA announced in late July that the Canadian and US competent authorities had agreed that Article VII of the Canada-US Income Tax Convention would be interpreted consistently with the 2012 OECD  2010 Report on the Attribution of Profits to Permanent Establishments. In Annex B to the Fifth Protocol to the Convention, they had already agreed that the OECD Transfer Pricing Guidelines would apply for purposes of determining the profits to be attributed to a permanent establishment.  ...

Convention. As with some other Indian PE cases, the facts are quite unclear, including the respective work performed by the expatriates and by an Indian subsidiary which had local Indian employees. ... Commissioner of Income Tax (International Taxation), ITA 621/2017, 21 December 2018 (High Court of Delhi) under Treaties – Income Tax Conventions – Article 4. ...