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90 C.P.T.J. - Q.33 -- summary under Article 13

.- Q.33-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Although Canadian resource properties are now viewed as something other than capital assets, paragraph 9 of Article XIII of the U.S. Convention may be applied by U.S. residents to the disposition of those resource properties which would have been exempt from capital gains tax under Article VIII of the 1942 Convention, provided that such properties are not excluded by virtue of paragraphs 9(c), (d) and (e). ...

Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 SCR 802, [1995] 2 CTC 64

Canada‑United States Tax Convention Act, 1984 , S.C. 1984, c. 20 , Schedule I (Convention between Canada and the United States of America with respect to Taxes on Income and on Capital (Canada‑United States Income Tax Convention (1980)), Preamble, Articles I, IV, paragraph 1, XII, paragraphs 1, 2). ... Tax Convention and Proposed Protocols with Canada. Washington: U.S. ... Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ...

14 May 2019 IFA Conference – Stephanie Smith on MLI – GAAR and PPT -- summary under Article 7(1)

., the principal purpose test) and those of the Income Tax Convention Interpretation Act, the latter (the “ITCIA”) will prevail. S. 4.1 of the ITCIA provides that “notwithstanding the provisions of a Convention … the GAAR, applies to any benefit provided under the Convention.” The intention is that if the PPT applies, there will be no tax benefit under the Convention, to which the GAAR could apply. ...

Reyes v. The King, 2023 TCC 31

There are no parallel rules in the Canada-DR Tax Treaty or Vienna Convention [56]. ... The Vienna Convention entered into force in Canada on January 27, 1980. [54] Jinyan Li, Arthur Cockfield & J. ... International treaties and conventions are not part of Canadian law unless they have been implemented by statute. ...

Uyghur Rights Advocacy Project v. Canada (Attorney General), 2023 FC 126

As explained above, URAP contends that the Convention constitutes an existing body of federal law. ... URAP disagrees that international law treaties such as the Convention must be expressly incorporated by legislation into domestic law. ... In accordance with this doctrine of adoption, URAP concludes that the Convention is federal law without needing to be expressly incorporated by legislation. ...

Sutcliffe v. The Queen, 2006 DTC 2076, 2005 TCC 812

As noted above, the only income tax convention that I was referred to was the convention with the United States. ... If Parliament had intended that a similar taxation regime apply to operators and to pilots, it would have provided for it. [104] The respondent also argues that this interpretation is consistent with Article XV of the Convention and refers to the commentary to the OECD Model Convention in support. [105] The OECD Model Convention [23] contains provisions similar to Article XV of the Convention. ... This is broader than the equivalent provision in the Convention. [107] I also note the following excerpts from the commentary to the Model Convention: 1. ...

Halifax Round Table, February 1994, Q. 5 -- summary under Article 24

Halifax Round Table, February 1994, Q. 5-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 As paragraph 1 of Article 24 of the Canada-U.S. Convention is subject to paragraphs 4, 5 and 6, and these paragraphs are not subject to U.S. domestic tax law, the credit to be allowed by the U.S. under the Convention on the Canadian-source investment income earned by a U.S. citizen resident in Canada should not be affected by the 90% limitation on the U.S. foreign tax credit for AMT purposes. ...

1996 Corporate Management Tax Conference Tax Conference Round Table Q. 21 -- summary under Article 21

1996 Corporate Management Tax Conference Tax Conference Round Table Q. 21-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 In the context of Article XXI of the Canada-U.S. Convention, "related person" has the meaning assigned in the Act. "Where a person is a member of a partnership, the Department will look through to the members in determining whether a particular member is related to the person from which the income is derived and whether paragraphs one or two of Article XXI of the Convention are applicable in respect of that member. ...

11 December 2002 External T.I. 2002-0152515 - Roth Ira - Article XVIII (US Treaty)

Principal Issues: Can an election be made under paragraph 7 of Article XVIIII of the Canada-United States Income Tax Convention (the "Convention") with respect to income of a Roth IRA otherwise taxable in the hands of a Canadian resident beneficiary? ... Leung December 11, 2002 Dear XXXXXXXXXX: Re: Taxation of Roth IRA Income and Withdrawals under Article XVIII of the Canada-United States Income Tax Convention (the "Convention") This is in reply to your letter of July 16, 2002 in which you requested our opinion as to whether paragraph 1 of Article XVIII of the Convention would apply to exempt Roth IRA withdrawals of a U.S. citizen resident in Canada (the beneficiary) from Canadian taxation and whether paragraph 7 of that Article would apply to allow the beneficiary to make an election to defer taxation in Canada with respect to capital gains realized in the plan but not distributed by the plan. The reason you have limited your enquiry regarding the application of paragraph 7 of Article XVIII of the Convention to capital gains is that you are of the understanding that interest and dividends earned by the Roth IRA are not taxable in the hands of the beneficiary pursuant to paragraph 2 of Article XXI of the Convention. ...

Levett v. Canada (Attorney General), 2022 FCA 117

The Tax Convention has force of law in Canada pursuant to section 19 of the Act to Implement Conventions Between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the Avoidance of Double taxation with respect to Income Tax, S.C. 1977, c. 29 and section 12 of the Tax Conventions Implementation Act, 2013, S.C. 2013, c. 27. [5] The appellants judicially challenged the legality of the RFIs on a number of grounds. ... It sets out what the requesting State “shall provide” to the competent authority when making a RFI under Article 25 of the Tax Convention. ... In any event, as pointed out by the respondent, according to section 14 of the Tax Conventions Implementation Act, the Tax Convention supersedes Canadian law “to the extent of the inconsistency”. [48] As observed by the Federal Court, the information that forms part of an RFI is not left in the open as paragraph 2 of Article 25 of the Tax Convention holds the Swiss Authorities to secrecy with respect to that information. ...

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