Section 253

Articles

Constantine Kyres, "Carrying on Business in Canada", 1995 Canadian Tax Journal, Vol. 45, No. 5, p. 1629.

P. Bourgeois, L. Blanchette, "Income_Taxes.ca.com: The Internet, Electronic Commerce, and Taxes - Some Reflections, Part 2", 1997 Canadian Tax Journal, Vol. 45, No. 6, p. 1378.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 0

P. Bourgeois, L. Blanchette, "Income_Taxes.ca.com: The Internet, Electronic Commerce, and Taxes - Some Reflections, Part 1", 1997 Canadian Tax Journal, Vol. 45, No. 5, p. 1127.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 0

Paragraph 253(a)

Administrative Policy

17 May 2023 IFA Roundtable Q. 5, 2023-0965771C6 - Remote Work Arrangements

Regarding whether USco (a US C-Corp and a “qualifying person” for purposes of the Canada-US Treaty) would be considered to be carrying on...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) whether Canadian home offices of US employees can give rise to it carrying on business in Canada 290
Tax Topics - Treaties - Income Tax Conventions - Article 5 whether employee’s home office can constitute a PE of US employer 359
Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b) s. 253(b) does not extend to “invitation to treat” or advertisement 97

Paragraph 253(b)

Cases

Zhu v. Canada, 2016 FCA 113

The taxpayer, who ceased to be a resident of Canada when he resigned as CFO of a NASDAQ-listed corporation (Canadian Solar Inc., or “CSI”),...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) fresh argument of taxpayer on appeal did not require new evidence and did not prejudice the Crown 217
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.3) taxpayer on appeal can raise new argument if no prejudice to the Crown 138

Capitol Life Insurance Co. v. The Queen, 84 DTC 6087, [1984] CTC 141 (FCTD), aff'd 86 DTC 6164, [1986] 1 CTC 388 (FCA)

Under the law of Colorado, which was the proper law of the contracts between the American plaintiff and a Canadian finance company, the Canadian...

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Pullman v. The Queen, 83 DTC 5080, [1983] CTC 52 (FCTD)

S.253(b) did not apply to a lender who "remained in Switzerland and was solicited there by a [Canadian] broker offering him participation in money...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) basic decisions of money-lending business made outside Canada 122

Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 297 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA)

The finding of the trial judge that the only activity of the taxpayer carried on in Canada was attempting by advertising to induce Canadians to...

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Words and Phrases
solicit and offer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) merely soliciting orders in Canada 153

See Also

Maya Forestales S.A. c. La Reine, 2005 DTC 514, 2005 TCC 66, aff'd 2008 DTC 6100, 2006 FCA 35

The taxpayer was found to be carrying on business in Canada on the basis that through a Canadian mandatary it offered for sale, in Canada, Costa...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) sales in Canada were indivisible whole 121

Administrative Policy

17 May 2023 IFA Roundtable Q. 5, 2023-0965771C6 - Remote Work Arrangements

Regarding whether USco (a US C-Corp and a “qualifying person” for purposes of the Canada-US Treaty) would be considered to be carrying on...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) whether Canadian home offices of US employees can give rise to it carrying on business in Canada 290
Tax Topics - Treaties - Income Tax Conventions - Article 5 whether employee’s home office can constitute a PE of US employer 359
Tax Topics - Income Tax Act - Section 253 - Paragraph 253(a) product development from Canadian home office might engage s. 253(a) 114