Cases
Gupta v. The Queen, 2000 DTC 6326 (FCA)
Rental income received by the taxpayer from a house represented income from property rather than income from a business.
The Queen v. Canada Southern Railway Co., 86 DTC 6097, [1986] 1 CTC 284 (FCA)
Dividends that the taxpayer paid to a US shareholder (“Penn Central”) were, as an historical matter, in lieu of amounts that Penn Central...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | 13 |
Twentieth Century Fox Film Corp. v. The Queen, 85 DTC 5513, [1985] 2 CTC 328 (FCTD)
The taxpayer was a Delaware corporation which produced and distributed films, TV programs and music. The Canadian distribution was handled by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | business conducted through agent/film distribution in Canada (without production) was Cdn business | 188 |
| Tax Topics - Income Tax Regulations - Regulation 802 | 178 |
See Also
Arbutus Gardens Apartments Corp. v. R., 98 DTC 1795, [1998] 3 CTC 2972 (TCC)
A limited partnership having non-resident limited partners was found to be carrying on business for purposes of s. 2(3) of the Act and Regulation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | apartment complex requiring 5 managers was business | 134 |
Administrative Policy
23 January 2015 External T.I. 2013-0509771E5 - Oil & gas payments made to U.S. resident
Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(iii.1) | negative CCDE pool for non-resident individual | 176 |
| Tax Topics - Income Tax Act - Section 66.4 - Subsection 66.4(5) - F | FMV addition and subtraction where drilling rights are granted for royalty | 143 |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | non-application of Art. 12 of US Treaty to resource royalties | 142 |
| Tax Topics - Treaties - Income Tax Conventions - Article 6 | negative CCDE gain from grant of oil and gas royalty not exempt under US Treaty | 180 |
14 July 1994 Internal T.I. 9407377 - NON-RESIDENT PARTNER & 216 ELECTION (7558-3)
If a partnership is determined to be carrying on business in Canada, there will be no Part XIII tax liability in respect of rent paid to the...
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| Tax Topics - Income Tax Act - Section 216 - Subsection 216(1) | 24 |
93 C.P.T.J. - Q.27
Where a non-resident has working interests in oil and gas wells which represent permanent establishments in Canada through which it carries on...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | 39 | |
| Tax Topics - Income Tax Act - Section 214 - Subsection 214(1) | 39 |
IT-81R "Partnerships - Income of Non-Resident Partners"
Articles
Michel Ranger, Rhonda Rudick, "Federal and Provincial Tax Considerations Relating to Non-Resident Investment in Canadian Real Estate", 2019 Conference Report (Canadian Tax Foundation), 32:1 – 39
Factual distinction between business and property income for corporation (p. 32:4)
In the case of a corporation whose sole activity is the...
Ian V. MacInnis, "Potential Double Taxation of Rental Income to Non-Residents?", CCH Tax Topics, No. 1965, 5 November 2009, p. 1.
Scheuermann, "Income and Commodity Tax Aspects of Acquiring and Exploiting Technology", 1991 Conference Report, c. 45.
Discussion of the potential for double taxation where the non-resident does not have a permanent establishment in Canada, of the interplay with...
Walker, "Effect of Recent Amendments to Regulation 805 on Non-Residents Earning Passive Income in Canada", Canadian Current Tax, November, 1989
Discussion of potential double taxation problem.