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Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Trusts Resident in Canada", Chapter 3 of Canadian Taxation of Trusts, (Canadian Tax Foundation), 2016. -- summary under Article 29B

.-- summary under Article 29B Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29B Treaty relief from residency requirement in 70(6) – but “will” requirement (p. 171) Subsection 70(6) applies to a transfer to a taxpayers spouse only when the taxpayer and the spouse were resident in Canada immediately before the taxpayer's death. ...

Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24 -- summary under Article 4

Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Test of a permanent home available (p. 32:9) In Salt, … [t]he appellant successfully argued that the tie-breaker rules deemed him to be resident in Australia because he had leased his house in Canada to an unrelated third party on arm's length terms and conditions, and therefore did not have a permanent home available in Canada. ...

Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper -- summary under Article 10

Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Application of 10%-of-voting power test where sister companies held through holding “Aggregator” LP (pp. 5, 9) [A] PE fund limited partnership agreement ("LPA") (or side-letters relating thereto) will often require (or effectively require) the use of a blocker where an investment would otherwise expose investors to a tax return filing obligation. … Where a blocker is in place, the applicable treaty should be reviewed to confirm the Aggregator LP does not interfere with any desired treaty benefits. ...

David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011 -- summary under Article 7(4)

…Finally, it is unfortunate that neither the MLI nor the OECD model convention or commentary addresses the consequences in the other contracting jurisdiction where one contracting jurisdiction applies the PPT to deny benefits that would otherwise have been available under the CTA. ...

Nakul Kohli, Jiani Qian, "Canadian Residents Earning Income Through Non-Resident US LLCs", Canadian Tax Focus, Vol. 12, No. 1, February 2022, p. 10 -- summary under Article 4

Nakul Kohli, Jiani Qian, "Canadian Residents Earning Income Through Non-Resident US LLCs", Canadian Tax Focus, Vol. 12, No. 1, February 2022, p. 10-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Non-application of US Treaty reduction where Canadians receive dividends from a Canco through an LLC (p. 10) An LLC with US and Canadian shareholders will be subject to 25% withholding tax on dividends received from a Canadian-resident corporation, subject to reduction under the Canada-US Treaty. ...

S4-F3-C2 - Provincial Income Allocation

Attribution of gross revenue where the sale of merchandise is outside Canada 2.43 A corporation’s gross revenue from the sale of merchandise for a tax year (described in ¶ 2.29 to 2.42) that is reasonably attributable to a province or a country other than Canada is modified per subsection 402(4.1) of the Regulations where: either the destination of the shipment of merchandise to a customer is in a country other than Canada; or the customer to whom merchandise is sold by a corporation instructs that the shipment of merchandise be made by the corporation to another person and the customer's office with which the sale was negotiated is located in a country other than Canada; the corporation has a permanent establishment in the other country; and the corporation is not subject to tax on its income under the laws of the other country, or the corporation’s gross revenue from the sale is not included in computing the income or profit or other base for income or profits taxation by the other country because of: the provisions of any taxing statute of the other country, or the operation of any tax treaty or convention between Canada and the other country. 2.44 The rules in subsection 402(4.1) do not apply to services. 2.45 For the purposes of calculating a corporation’s provincial income allocation, where subsection 402(4.1) applies, the salaries and wages paid in the year to employees of any permanent establishment located in the foreign country are deemed to be nil. 2.46 The rules outlined in ¶2.29 to 2.42, as modified by subsection 402(4.1) also apply to attribute the sale to the jurisdiction where the merchandise was manufactured or produced. ...

3 October 2003 External T.I. 2003-0030585 F - PENSIONS ETRANGERES

Conventions fiscales Accord entre le Canada et la République fédérale d'Allemagne En vertu de l'alinéa 3(c) de l'article 18 de cette convention, les prestations payées en vertu de la législation sur la sécurité sociale dans un État contractant (Allemagne) à un résident de l'autre État contractant (Canada) sont imposables dans cet autre État (Canada). ... La Reine, [1998] 4 CTC 2232 comme étant des paiements de sécurité sociale pour les fins du paragraphe 2 de l'article 18 de la convention fiscale intervenue entre le Canada et la Belgique. ... Il est donc pertinent de le considérer comme tel pour les fins des dispositions de la convention fiscale conclue entre la Canada et la France. ...

23 December 1999 Internal T.I. 9825577 - FOREIGN AFFILIATES EARNINGS - INFLATION

Canada- Brazil Income Tax Convention (the "Convention") This issue is whether paragraph 4 of Article 22 of the Canada- Brazil Income Tax Convention (the "Convention") allows tax-free dividends to be paid without a requirement for those dividends to be paid from exempt surplus as calculated under Canadian rules. ... There is nothing in the context in which the words "profits..... from carrying on an active business" are used in paragraph 4 of Article 22 of the Convention that requires a different interpretation than what we would use for the purpose of the Act. Therefore, in accordance with paragraph 2 of Article 3 of the Convention and section 3 of the Income Tax Conventions Interpretations Act, the words "profits...... derived from carrying on an active business" should have the same meaning for the purpose of the Convention as they do for the purposes of the Act. 3. ...

Pierre-Marie Hourdin, "Is the Construction PE Clause in the OECD Model Treaty Satisfactory?", Tax Notes International, July 21, 2014, p. 229. -- summary under Article 5

.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 EPCI contract described (p. 229) [I]t is a great time to test article 5(3) [of the OECD model convention], which is specific to construction sites, through the example of engineering, procurement, construction, and installation (EPCI) contracts involving a French company. ...

Gary D. Sprague, "Observations on Treaty Interpretation – Spanish Supreme Court Addresses Commissionaires", Tax Management International Journal, 2016, p 55 -- summary under Article 5

Sprague, "Observations on Treaty Interpretation – Spanish Supreme Court Addresses Commissionaires", Tax Management International Journal, 2016, p 55-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Finding in Dell (p. 558) [I] have reported on controversial cases considering the question of whether sales effected through a civil law commissionaire should be regarded as creating a deemed permanent establishment (PE) of its principal…The Supreme Court Of Spain has now rendered its decision in one of those cases, concluding that sales effected through Dell España SA as commissionaire appointed under article 246 of the Spanish civil code created a PE of its principal, Dell Products Ltd., an Irish company. ... " This approach conceivably has implications across a wide range of treaty interpretation issues, as it is a notable departure from the normal principles of treaty interpretation as developed under the Vienna Convention on the Law of Treaties. ...

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