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The Queen, 2003 DTC 872 (TCC)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Canada pension plan payments made to the taxpayer were subject to 25% withholding given that Article 18 of the Canada-Swiss Convention, which reduced the withholding tax rate to 15% on periodic pension payments, did not apply to "payments under social security legislation in a Contracting State". ...

The Queen, 94 DTC 1071, [1994] 1 CTC 2130 (TCC)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 The 1983 amendments to s. 18(4) of the Act were merely intended to tighten the original provisions, and not to fundamentally alter or change the general nature thereof for purposes of Article XXV.8 of the Canada-U.S. Convention. ...

The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 Addy, J. stated (respecting Article 13 of the 1951 Canada-France Tax Convention): "The term 'royalties' normally refers to a share in the profits or a share or percentage of a profit based on user or on the number of units, copies or articles sold, rented or used. ...

Associates Corp. of North America, 80 DTC 6140, [1980] CTC 215 (FCA)-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 Guarantee fees received by a U.S. corporation from its Canadian subsidiary did not constitute "interest" within the meaning of the 1942 Canada-U.S. Tax Convention, given the absence of any provision therein permitting the assimilation of guarantee fees within "interest" by a deeming provision such as ss.214(15)(a) of the Act. ...

The Queen (2002), docket 1999-1113-IT-G (TCC)-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 In finding that the taxpayer, who was a U.S. resident who provided radio commentary for each Blue Jays game, was not an artiste or athlete for purposes of Article XVI of the Canada-U.S. Convention, Mogan T.C.J. found that the taxpayer was not a radio artiste but, rather, a very skilful and experienced radio journalist. ...

The Queen, 2010 DTC 1029 [at at 2677], 2009 TCC 624 (Informal Procedure)-- summary under Article 2 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 2 Little, J. accepted the submission of the Crown that social security charges do not qualify as taxes. Accordingly, health insurance premiums paid by the taxpayer (a Canadian resident employed by KLM Royal Dutch Airlines) did not qualify as taxes for purposes of the Canada-Netherlands Income Tax Convention. ...

Minister of National Revenue, 68 DTC 5033, [1968] CTC 35, [1968] S.C.R. 221-- summary under Article 8 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 8 Article 5 of the Canada-U.K. Income Tax Convention of 1946 did not exempt earnings of a U.K.-resident shipping company derived from managing or agency or stevedoring services which it rendered in Canada to other corporations, although it was entitled to exemption respecting amounts which arose from charges made by its Canadian branches for agency and stevedoring services to ships which were owned and chartered by it and were operated in its own shipping service. ...

., 99 DTC 5222, [1999] 3 CTC 82 (FCA)-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 McDonald J.A. found that the capitalization of the taxpayer by non-resident related shareholders with close to 100% debt financing meant that the loans were those that no arm's-length lender would have made. ... Convention effectively overrode the rule in s. 18(4) of the Act. ...

MNR, 93 DTC 721, [1993] 2 CTC 2050 (TCC)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who was born in Germany but had landed immigrant status in Canada, and who had bank accounts, credit cards, real property, a driver's licence, insurance policies, a telephone listing and a summer residence in Canada, was found to have his center of vital interest in West Germany for purposes of Article 4(2) of the Canada- West Germany Convention given that his family, business and community service ties were there. ...

MNR, 91 DTC 1336, [1991] 2 CTC 2778 (TCC)-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 The taxpayer, who was a U.K. ... Income Tax Convention. ...