| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares |
private equity fund LP with 5-year holding objective realized share gain on income account |
175 |
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) |
gains of a NR PE fund from disposals of Australian share investments that were managed in part in Australia were derived from Australia |
427 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 |
each U.S.-resident partner of a Caymans PE LP carried on a U.S. “enterprise” |
234 |
| Tax Topics - General Concepts - Stare Decisis |
lower court not bound by a point of law that was assumed rather than examined by a higher court |
292 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) |
assessment of partnership was assessment of partners |
89 |
| Tax Topics - Treaties - Income Tax Conventions - Article 6 |
Art. 6 extends common law meaning of real property |
198 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) |
shares of lithium mining and processing company were derived principally from the processing rather than mining operation and, thus, were not taxable Australian real property |
514 |
| Tax Topics - Income Tax Act - Section 218.3 - Subsection 218.3(1) - Canadian Property Mutual Fund Investment |
shares of Australian mining company were primarily attributable to the processing rather than mining operations |
142 |
| Tax Topics - General Concepts - Fair Market Value - Other |
processing assets of mining company were more valuable than its mining assets |
238 |
