Paragraph 212(1)(d) - Rents, royalties, etc.
Cases
Vauban Productions v. The Queen, 75 DTC 3571 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA)
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The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | failure of Minister to allocate | 55 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | right to buy and resell product not a right to use | 200 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 11 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "including" enlarges | 99 |
MNR v. C.I. Burland Properties Ltd., 68 DTC 5220 (SCC)
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United Geophysical Co. of Canada v. MNR, 61 DTC 1099 (Ex Ct)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | company's business not carried on as agent for shareholder | 148 |
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | U.S. equipment rentals not attributable to Canadian services | 135 |
See Also
The Principal Commissioner of Income Tax-6 v. M.Tech India P. Ltd., ITA 890/2015
Patricia & Daniel Blais O/A Satronics Satellites v The Queen, 2010 TCC 361, 2010 DTC 1271 [at 3904] . (Informal Procedure)
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Angoss International Ltd. v. The Queen, 99 DTC 567 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(vi) | licensing of source code used in manufacturing | 43 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 43 |
Hasbro Canada Inc. v. The Queen, 98 DTC 2129 (TCC)
Entré Computer Centers Inc. v. The Queen, 97 DTC 846 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Substance | 96 |
Viceroy Rubber and Plastics Ltd. v. MNR, 93 DTC 347 (TCC)
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| Tax Topics - General Concepts - Substance | substance based on analysis of agreement | 91 |
Grand Toys Ltd. v. MNR, 90 DTC 1059 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | 69 |
Canpar Holdings Ltd. v. Saskatchewan (Minister of Energy and Mines) (1987), 60 Sask R 128 (C.A.)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Nature of Income | amounts received were revenue notwithstanding on-payment obligation | 205 |
Vauban Productions v. The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5371, [1979] CTC 262 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(z) | 53 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | not all rights transferred | 46 |
| Tax Topics - Other Legislation/Constitution - Federal - Official Languages Act - Section 13 | 25 | |
| Tax Topics - Treaties | 21 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 45 |
MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538 (Ex Ct)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) | 74 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) | 61 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 56 |
Warsh & Co. Ltd. v. MNR, 62 DTC 247 (TAB)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 63 |
Administrative Policy
16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | Farmparts likely excluded application to product distributorship right/product name on product not a valuable use of trademark | 477 |
| Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant | a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was for a restrictive covenant | 250 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(i) | a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was subject to s. 212(1)(i) withholding | 199 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | lump sum paid for distributorship rights was not a royalty | 231 |
13 February 2017 External T.I. 2015-0570011E5 - Compensation by non-resident-loss of rental income
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| Tax Topics - Income Tax Act - Section 216 - Subsection 216(1) | damages can be eligible for a s. 216 election | 93 |
3 October 2014 Internal T.I. 2014-0532051I7 - Rent and Part XIII Tax
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | non-commercial arrangement not subject to s. 247 | 87 |
| Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit | rents from personal rental property not required to be reported | 100 |
27 March 2014 External T.I. 2013-0512921E5 - Withholding tax on relicensing fee
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14 January 2013 External T.I. 2012-0443561E5 F - Part XIII re: royalties paid for tv program
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | payments based on TV production costs came within s. 212(1)(d)(i) | 180 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(vi) | copyright exception applicable to use of TV format in producing a Canadianized TV production | 106 |
4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | fee for purchase right | 165 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(ii) | procurement licence fee | 268 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) | procurement licence fee | 149 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iv) | allocation to exclusivity payments | 94 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(v) | procurement licence fee | 156 |
24 May 2011 External T.I. 2007-0246981E5 - Subsection 212(1)
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4 December 1995, November TEI Round Table, Q. 4, 953042
20 December 1995 T.I. 952682 (C.T.O. "Entry Fee Payments and Withholding Tax")
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 92 |
93 C.P.T.J. - Q.27
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 214 - Subsection 214(1) | 37 | |
| Tax Topics - Income Tax Regulations - Regulation 805 | 84 |
81 C.R. - Q.24
IT-303 "Know-How and Similar Payments to Non-Residents"
IT-494 "Hire of Ships and Aircraft from Non-Residents"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 215 - Subsection 215(1) | 64 | |
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(8) | 52 | |
| Tax Topics - Income Tax Act - Section 255 | 21 |
Articles
Raj Juneja, "Taxation of equity derivatives", 2015 CTF Annual Conference paper
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Scheuermann, "Income and Commodity Tax Aspects of Acquiring and Exploiting Technology", 1991 Conference Report, c. 45.
Fryers, "'Net Serve! One to Come!' (The Net Profits Interest in the Oil and Gas Industry - An In-Depth Analysis)", 1988 Canadian Petroleum Tax Journal, Spring 1988, p. 121
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Computation of Profit | 17 |
Subparagraph 212(1)(d)(i)
Cases
The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 122 |
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | failure of Minister to allocate | 55 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | 137 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 11 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "including" enlarges | 99 |
Quality Chekd Dairy Products Association v. MNR, 67 DTC 5303 (Ex Ct)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 52 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 130 |
See Also
Zainul and Shazma Holdings Ltd. o/a Holiday Inn Hinton v. The Queen, 2004 DTC 3015, 2004 TCC 527 (Informal Procedure)
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Brad-Lea Meadows Ltd. v. MNR, 90 DTC 1269 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 64 |
Grand Toys Ltd. v. MNR, 90 DTC 1059 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | 97 |
ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.)
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Technical Tape Corp. v. MNR, 64 DTC 428 (TAB)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 74 |
Administrative Policy
16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | lump sum non-contingent payment for distributorship right was not a royalty | 99 |
| Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant | a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was for a restrictive covenant | 250 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(i) | a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was subject to s. 212(1)(i) withholding | 199 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | lump sum paid for distributorship rights was not a royalty | 231 |
18 November 2013 Internal T.I. 2011-0399581I7 F - Application of section 212(1)(d) ITA
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(viii) | cost-sharing agreement with catch-up payment provisions qualified | 83 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | contingent payments came within broad Treaty definition of royalty | 126 |
14 January 2013 External T.I. 2012-0443561E5 F - Part XIII re: royalties paid for tv program
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | payments based on production costs of a television program were a royalty | 127 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(vi) | copyright exception applicable to use of TV format in producing a Canadianized TV production | 106 |
4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(ii) | procurement licence fee | 268 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) | procurement licence fee | 149 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iv) | allocation to exclusivity payments | 94 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(v) | procurement licence fee | 156 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | procurement licence fees | 406 |
27 August 2012 External T.I. 2011-0416181E5 - US internet publisher - CDN resident advertiser
2 August 2012 External T.I. 2011-0422781E5 - Part XIII tax-fee to use on-line trading program
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 101 |
Income Tax Technical News, No. 23, 18 June 2002
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| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 89 |
6 June 1994 External T.I. 5-933748 -
23 January 1998 980005
26 April 1995 T.I. 950216
13 September 1994 T.I. 931968 (C.T.O. "Withholding Tax - Computer Software Royalties")
20 April 1994 1994 Western District Taxation Office Roundtable Q. 2, 7-940974 -
93 C.R. - Q. 29
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 48 |
6 March 1991 T.I. (Tax Window, No. 1, p. 12, ¶1136)
6 April 1990 T.I. (September 1990 Access Letter, ¶1441)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | 73 |
Articles
Turro, "U.S. Government Grapples with Treatment of Income from Software, while Industry Interests Battle among Themselves", Tax Notes International, Vol. 8, No. 25, June 20, 1994, p. 1615.
Boidman, "Continuing Cross-Border Software Controversy", Tax Management International Journal, February 11, 1994, p. 90.
K.J. Murray, "Computer Software: Canadian and Cross-Border Issues", 1993 Conference Report, C. 27
Chapin-Fortin, "Revenue Canada Hard on Software", CA Magazine, December 1993, p. 30.
Subparagraph 212(1)(d)(ii)
See Also
Administrative Policy
4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | fee for purchase right | 165 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) | procurement licence fee | 149 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iv) | allocation to exclusivity payments | 94 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(v) | procurement licence fee | 156 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | procurement licence fees | 406 |
21 September 2012 External T.I. 2012-0457951E5 - Fee for Information
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 254 |
11 April 1995 External T.I. 5-941967 -
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) | 85 |
16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) | 91 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 7 | 31 |
Subparagraph 212(1)(d)(iii)
See Also
Administrative Policy
24 September 2015 External T.I. 2013-0495611E5 - Withholding on incentive payments to non-residents
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration | no withholding on payment to non-resident employee of 3rd party | 135 |
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | T4A reporting of payments to non-resident employee of 3rd party | 72 |
4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | fee for purchase right | 165 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(ii) | procurement licence fee | 268 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iv) | allocation to exclusivity payments | 94 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(v) | procurement licence fee | 156 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | procurement licence fees | 406 |
27 August 2012 External T.I. 2011-0416181E5 - US internet publisher - CDN resident advertiser
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) | 149 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | clicks fees to website | 152 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 176 |
11 April 1995 External T.I. 5-941967 -
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(ii) | 85 |
2 March 1995 Memorandum 943366 (C.T.O. "Withholding Tax on Oil Marketing Fees")
16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(ii) | 37 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 7 | 31 |
Subparagraph 212(1)(d)(iv)
Administrative Policy
4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | fee for purchase right | 165 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(ii) | procurement licence fee | 268 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) | procurement licence fee | 149 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(v) | procurement licence fee | 156 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | procurement licence fees | 406 |
Subparagraph 212(1)(d)(v)
Administrative Policy
21 April 2015 External T.I. 2013-0494251E5 - 128.1(4) and Part XIII tax on future payments
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(4) - Paragraph 128.1(4)(b) | right to client list utilization payments | 111 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | client list utilization payments to U.S. resident | 172 |
4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | fee for purchase right | 165 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(ii) | procurement licence fee | 268 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) | procurement licence fee | 149 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iv) | allocation to exclusivity payments | 94 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | procurement licence fees | 406 |
Subparagraph 212(1)(d)(vi)
See Also
Rogers Communications Inc. v. Society of Composers, Authors and Music Publishers of Canada, 2012 SCC 35, [2012] 2 S.C.R. 283
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Entertainment Software Association v. Society of Composers, Authors and Music Publishers of Canada, 2012 SCC 34, [2012] 2 S.C.R. 231
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Legislative History | 266 |
Syspro Software Ltd. v. The Queen, 2003 DTC 931, 2003 TCC 498
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Angoss International Ltd. v. The Queen, 99 DTC 567 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | 45 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 43 |
Administrative Policy
5 January 2018 External T.I. 2017-0697811E5 - Paragraph 212(1)(d)(vi)
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5 November 2014 External T.I. 2013-0506191E5 - copyright photographs
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) | payments for photos before incorporation into TV program were exempt | 103 |
2014 Ruling 2012-0462801R3 - Application of Part XIII
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1 May 2014 External T.I. 2013-0514291E5 F - Redevances sur une oeuvre musicale dans un film
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) | s. 212(5) exclusion does not apply to copyright royalty for music used in film | 108 |
14 January 2013 External T.I. 2012-0443561E5 F - Part XIII re: royalties paid for tv program
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | payments based on production costs of a television program were a royalty | 127 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | payments based on TV production costs came within s. 212(1)(d)(i) | 180 |
23 November 2012 External T.I. 2012-0441091E5 - Software License Agreement
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23 August 2012 External T.I. 2011-0427181E5 - Computer Software Licence Fee
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3 May 2011 IFA Roundtable, 2011-0404511C6 - 212(1)(d)(vi)
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2011 Ruling 2011-0399141R3 - Software Distribution, Medium
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13 June 2003 External T.I. 2003-0018975 - Royalty and copyright
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30 October 2002 External T.I. 2002-014754 -
29 May 1998 Memorandum 973007
16 February 1996 T.I. 951272 (C.T.O. "XIII - Payments for Right to Broadcast")
17 August, 1995 T.I. 941982 (C.T.O. "7661-1 Part XIII Software Distributor Royalties")
3 August 1994 T.I. 910885 (C.T.O. "Withholding Tax Computer Software Royalties")
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 62 |
1994 Canadian Tax Foundation "Comments on Withholding Tax Rules on Imported Software" 9430560
26 February 1993 T.I. (Tax Window, No. 29, p. 19, ¶2448)
14 October 1992 Rulings Tax Seminar Central Region 9230057
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 65 |
October 1992 Central Region Rulings Directorate Tax Seminar, Q. L (May 1993 Access Letter, p. 231)
17 August 1995 T.I. 941982
12 March 1992 External T.I. 5-910839 -
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 17 - Subsection 17(1) | 62 |
4 March 1992 Memorandum (Tax Window, No. 17, p. 11, ¶1781)
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|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 27 |
13 February 1992 Memorandum (Tax Window, No. 16, p. 22, ¶1744)
4 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 15, ¶1086)
1990 Answers Provided by Scarborough District Office (May 1990 Access Letter, ¶1200, Q. 03)
88 C.R. - F.Q.41
Articles
Brown, "The Canadian Income Tax Treatment of Computer Software Payments", 1994 Canadian Tax Journal, Vol. 42, No. 3, p. 593.
D'Aurelio, "International Issues: A Revenue Canada Perspective", 1990 Conference Report, c. 44, under "Copyright Royalties"
Subparagraph 212(1)(d)(viii)
Administrative Policy
18 November 2013 Internal T.I. 2011-0399581I7 F - Application of section 212(1)(d) ITA
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|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | seriatim benchmark lump sums, although not royalties, came within s. 212(1)(d) | 146 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | contingent payments came within broad Treaty definition of royalty | 126 |
Articles
Biasio, "Cost Sharing in the 1990s and Beyond: Part 2", International Tax Planning, 1997 Canadian Tax Journal, Vol. 45, No. 1, p. 131.
Tremblay, "Canadian International Tax Considerations", 1997 International Tax Planning, Vol. VI, No. 1, p. 364.
Subparagraph 212(1)(d)(ix)
Administrative Policy
2007 Ruling 2006-0211991R3 - Part XIII Tax
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| Tax Topics - Treaties - Income Tax Conventions - Article 5 | bareboat charter not giving rise to PE in Canada | 144 |
Paragraph 212(1)(h) - Pension benefits
Cases
The Queen v. Sun Life Assurance Co. of Canada, 80 DTC 6333, [1980] CTC 418 (FCA)
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| Tax Topics - Income Tax Act - Section 221 - Subsection 221(1) - Paragraph 221(1)(h) | 42 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit | 84 |
Administrative Policy
13 February 2015 External T.I. 2014-0541961E5 - RPP and CPP payments-former employee of Consulate
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IT-76R2 "Exempt Portion of Pension when Employee has been a Non-Resident"
Paragraph 212(1)(i)
See Also
Pangaea One Acquisition Holdings XII S.À.R.L. v. The Queen, 2018 TCC 158
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant | agreement with another shareholder to enter into a share sale with a 3rd party was a restrictive covenant | 208 |
Administrative Policy
16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | Farmparts likely excluded application to product distributorship right/product name on product not a valuable use of trademark | 477 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | lump sum non-contingent payment for distributorship right was not a royalty | 99 |
| Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant | a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was for a restrictive covenant | 250 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | lump sum paid for distributorship rights was not a royalty | 231 |
Paragraph 212(1)(j.1) - Retiring allowances
Cases
The Queen v. Albino, 94 DTC 6071 (FCTD)
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 143 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 53 |
Administrative Policy
20 March 2015 External T.I. 2014-0534301E5 - Canadian Withholding Tax on Retiring Allowance
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| Tax Topics - Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(e) - Subparagraph 115(2)(e)(i) | retiring allowance paid to non-resident for loss of non-resident employment | 54 |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | retiring allowance paid to French individual for loss of non-resident employment | 71 |
| Tax Topics - Treaties - Income Tax Conventions - Article 22 | retiring allowance paid to French individual for loss of non-resident employment | 71 |
Paragraph 212(1)(l) - Registered retirement savings plan payments
Administrative Policy
10 October 2014 APFF Roundtable, 2014-0534821C6 F - Question 2 - APFF Round Table
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11 October 2013 Roundtable, 2013-0495281C6 F - Question 9 - APFF Round Table
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| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.1) | deemed receipt of refund of premiums for amount paid to executor, with deemed benefit to recipient spouse | 258 |
| Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.1) | transfer of RRIF by executor to RRIF of surviving spouse | 306 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - lParagraph 212(1)(q) | direct transfer to RRIF of surviving non-resident spouse | 280 |
lParagraph 212(1)(q)
Administrative Policy
11 October 2013 Roundtable, 2013-0495281C6 F - Question 9 - APFF Round Table
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(l) | transfer to RRSP or RRIF of surviving non-resident spouse: SIN required; payment can be made directly to RRSP/RRIF of surviving spouse in accordance with joint instructions even where no specific non-will designation is made | 510 |
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.1) | deemed receipt of refund of premiums for amount paid to executor, with deemed benefit to recipient spouse | 258 |
| Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.1) | transfer of RRIF by executor to RRIF of surviving spouse | 306 |