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Bundle Date Translated severed letter Summaries under Summary descriptor 2017-05-31 30 March 2017 External T.I. 2015-0609951E5 F- Article 18 of the Canada-Turkey Income Tax Convention Other Legislation/Constitution- Federal- Income Tax Conventions Interpretation Act- Section 5- Pension RRSP annuity payments to Turkish resident were subject to Pt XIII tax as pension payments Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(d) capital components are not deduction of cost Treaties- Article 18 capital portion of s. 56(1)(d) is not excluded as an annuity under Canada-Turkey Treaty/RRSP annuity payments are pensions 2015-02-04 19 January 2015 External T.I. 2013-0511381E5 F- Disposition subject to warranty Income Tax Act- Section 42 loss not claimable by estate 17 October 2014 Internal T.I. 2014-0546091I7 F- Indemnités lors d'une négociation de gré à gré Income Tax Act- Section 40- Subsection 40(2)- Paragraph 40(2)(b) indemnity payment received re principal residence could be exempted under s. 40(2)(b) 8 December 2014 External T.I. 2014-0543891E5 F- Régime privé d'assurance-maladie Income Tax Act- Section 248- Subsection 248(1)- Private Health Services Plan CRA willing to treat a flex plan as being bifurcated into a PHSP and non-PHSP if medical expense portion is recorded separately 2015-01-28 10 November 2014 External T.I. 2014-0536851E5 F- Terre à bois et Plan d'aménagement forestier Income Tax Act- Section 73- Subsection 73(3)- Paragraph 73(3)(c) mere absence of a FMP does not preclude the rollover 17 October 2014 Internal T.I. 2014-0535561I7 F- Application du paragraphe 249(3) Income Tax Act- Section 249- Subsection 249(3) subsequent stub period income is excluded ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-06-10 30 May 2011 External T.I. 2011-0393731E5 F- Congrès Income Tax Act- Section 20- Subsection 20(10) taxpayer need not be a member of the convention-sponsoring organization 2011-06-03 19 May 2011 External T.I. 2011-0405431E5 F- RPDB et feuillet T4 Income Tax Regulations- Regulation 8301- Subsection 8301(2) T4 reporting by DPSP employer of pension adjustment Income Tax Act- Section 147- Subsection 147(10.3) T4 reporting-treatment of DPSP benefit to s. 147(2)(k.2) persons Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a)- Subparagraph 6(1)(a)(i) no T4 reporting for employer DPSP contribution 18 May 2011 Internal T.I. 2010-0380391I7 F- Convention entre des co-propriétaires Income Tax Act- Section 9- Nature of Income agreement of co-owners to share revenues disproportionately would be recognized if such agreement is binding 25 May 2011 Internal T.I. 2011-0395871I7 F- Pension alimentaire- désignation rétroactive Income Tax Act- Section 56.1- Subsection 56.1(4)- Support Amount monthly interim amounts retroactively declared to be support were “support amounts” in contrast to subsequently declared arrears support 24 May 2011 External T.I. 2010-0387741E5 F- Revenu d'entreprise exploitée activement Income Tax Act- Section 125- Subsection 125(7)- Specified Investment Business corporation renting out trailers earned other business income rather than income from property given level of services provided 2011-05-27 20 May 2011 External T.I. 2011-0394391E5 F- Tuition Tax Credit Income Tax Act- Section 118.5- Subsection 118.5(3)- Paragraph118.5(3)(c)- Subparagraph118.5(3)(c)(ii) costs of laptops purchased pursuant to bundled purchase program did not qualify ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2010-07-02 17 May 2010 External T.I. 2009-0346011E5 F- Immeuble- Convention Canada- Portugal Treaties- Income Tax Conventions- Article 25 no discrimination in Canada taxing a Canadian resident on a Portuguese real estate gain exempted from Portuguese tax Income Tax Act- Section 54- Principal Residence- Paragraph (a) Portuguese home of Canadian resident could qualify for the principal residence exemption 21 May 2010 External T.I. 2009-0352221E5 F- Bien de remplacement- résidence principale Income Tax Act- Section 44- Subsection 44(5)- Paragraph 44(5)(a.1) replacement property rules re involuntary disposition of secondary residence in country could apply to replacement property in city 14 May 2010 External T.I. 2009-0323151E5 F- Cross Border Stock Option Income Tax Act- Section 128.1- Subsection 128.1(1)- Paragraph 128.1(1)(b)- Subparagraph 128.1(1)(b)(iv) individual fully taxable on s. 7 benefit without carve-out for portion that had accrued prior to immigration to Canada 23 June 2010 External T.I. 2010-0365581E5 F- Règles d'attribution de l'article 74.2 Income Tax Act- Section 74.5- Subsection 74.5(1)- Paragraph 74.5(1)(c) s. 74.2(1) inapplicable to transfer at FMV of property to a discretionary family trust, with capital gain on property subsequently distributed to spouse of transferor Income Tax Act- Section 75- Subsection 75(2) s. 75(2)(a)(i) is satisfied where a person transferring to a trust holds a capital interest in that trust 2010-06-25 16 June 2010 External T.I. 2009-0344861E5 F- Actifs de la Catégorie 16 Income Tax Regulations- Schedules- Schedule II- Class 16- Paragraph (e) pick-up trucks leased out on short-term basis but also used as described in (e)(ii) of automobile are in Class 16- otherwise, Class 10 ...

Commentary … warns against “unduly” extending the reach of Art. 24 of the Model Tax Convention (here Art. 25 of the Treaty) to “cover so-called “indirect” discrimination.” ... Summary of Commissioner of Taxation v Addy [2020] FCAFC 135 under Treaties – Income Tax Conventions – Art. 25. ...

Art. 14 of the Income Tax Convention between France and Quebec only exempted income derived by a resident of France from a “liberal profession” (such as law) where such income did not relate to a fixed base used by the French resident in Quebec in exercising such profession. ... Agence du revenu du Québec, 2020 QCCQ 3605 under Treaties – Income Tax Conventions – Art. 7 and s. 96(1)(f). ...

Although India (as an OECD non-member) had expressed a reservation, regarding the above and other germane Commentary passages, “that some of the payments referred to may constitute royalties,” Nariman J nonetheless found that Indian assessees could: 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. ... The Commissioner of Income Tax & Anr., Civil Appeal Nos. 8733-8734 of 2018, 2 March 2021(Supreme Court of India) under Treaties – Income Tax Conventions – Art. 12. ...

Treaties- Income Tax Conventions- Article 16 income earned by S Corp. of US athlete was taxable under Art. 16 28 January 2003 External T.I. 2002-0147405 F- Crédit d'impôt pour emploi à l'étranger Income Tax Act- Section 122.3- Subsection 122.3(1) leave periods in Canada count towards the period of 6 months’ employment under foreign project if not terminated before leave commences Income Tax Act- Section 115- Subsection 115(1)- Paragraph 115(1)(a)- Subparagraph 115(1)(a)(i) leave period in Canada counted towards the 6-month period required under s. 122.3(1) of employment on performing services on foreign project 30 January 2003 Internal T.I. 2002-0157307 F- Article 86.1 et fractions d'action Income Tax Act- Section 86.1- Subsection 86.1(2)- Paragraph 86.1(2)(b) distribution of fractional shares and their immediate cash sale complied with s. 86.1(2)(b) 27 January 2003 External T.I. 2002-0169385 F- Un serveur et l'établissement stable Treaties- Income Tax Conventions- Article 5 Canadian servers of Swiss company would not be a PE if sales of its product not made through the website 28 January 2003 Internal T.I. 2002-0175927 F- Choix de 107(2.001) Income Tax Act- 101-110- Section 107- Subsection 107(2.001) the election, which is unlike the designation in Lussier, cannot be made late ...

Brown J tried, with mixed results, to present a good case in favour of the CITT’s logic, but indicated in any event that substantial deference should be given to their specialized expertise (whereas Côté J, after noting that the Customs Schedule precisely implemented an international Convention, stated: “Given the Convention parties’ intention of creating a uniform classification scheme, I find that the range of reasonable statutory interpretations in this context is narrow.”) ...

Convention because of the exclusion in Art. 13 (as expanded in Australian domestic legislation) for dispositions of (deemed) real property situated in Australia, Pagone J found that such gains were from “entreprises of” the U.S. limited partners, stating that this expression encompassed “a passive investment activity.” ... Summaries of Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41 under Treaties – Income Tax Conventions – Art. 3, Art. 13, s. 248(1) – taxable Canadian property – (d), s. 115(1)(a)(ii), s. 9 – capital gain. v. profit – shares, General Concepts – stare decisis, s. 152(1). ...

X(6) preamble, which states that it applies notwithstanding anything else in the Convention (i.e., Art. ... Summary of Carl Irvine and Todd Miller, "Canadian Branch Profits Tax- Challenging the Denial of Treaty-Benefits for US LLCs," Newsletter- TerraLex Connections, 26 December 2013 under Treaties – Income Tax Conventions – Art. 4. ...