Cases
Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49
Before considering whether the taxpayer’s use of a capital gains exemption provision in the Canada-Luxembourg Treaty was an abuse under s....
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|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | Treaty shopping to avoid capital gains tax on Canadian resource assets was contemplated, and not a Treaty abuse | 660 |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | utilization of the business property exemption by a Luxembourg conduit accorded with the bargain negotiated by Canada, which was to encourage investment by such investors | 605 |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | a company resident under Luxembourg domestic law (its legal seat was there), and that was “liable to be liable to tax,” was resident there for Treaty purposes even though a conduit | 366 |
| Tax Topics - Treaties - Income Tax Conventions | subsequent OECD Treaty commentary not followed | 198 |
Crown Forest Industries Ltd. v. The Queen, 92 DTC 6305, [1992] 2 CTC 1 (FCTD)
"... It seems to be not particularly logical or useful to impart a meaning to the expressions articulated in one treaty between Canada and one...
Utah Mines Ltd. v. The Queen, 92 DTC 6194, [1992] 1 CTC 306 (FCA)
Hugessen J.A. referred to the presidential message to the U.S. Senate seeking that body's ratification of an amendment to the 1942 U.S.-Canada...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(m) | 141 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 7 | 141 |
National Corn Growers Assn. v. Canada (Import tribunal), [1990] 2 S.C.R. 1324
In interpreting s. 42 of the Special Import Measures Act (Canada), it was proper for the Canadian Import Tribunal to consult the terms of the GATT...
See Also
Trieste v. The Queen, 2012 DTC 1125 [at 3133], 2012 TCC 91, aff'd 2012 FCA 320
Lamarre J. examined the French version of the Canada-U.S. Convention in order to shed light on the meaning of the phrase "habitual abode" in Art....
Sommerer v. The Queen, 2011 DTC 1162 [at 845], 2011 TCC 212, aff'd 2012 FCA 207
Miller J. stated (at para. 119) that the official Commentaries for the OECD Model Tax Treaty are generally not applicable to treaties formed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | retroactive amendment respected | 282 |
| Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) | 233 | |
| Tax Topics - Treaties - Income Tax Conventions | 176 |
Hinkley v. MNR, 91 DTC 1336, [1991] 2 CTC 2778 (TCC)
Assistance was derived in interpreting the Canada-U.K. Income Tax Convention from the OECD Commentary.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 14 | 80 |
Articles
Michael N. Kandev, Matthew Peters, "Treaty Interpretation: The Concept of 'Beneficial Owner' in the Canadian Tax Treaty Theory and Practice", Canadian Tax Foundation, 2011 Conference Report, 26:1-60
In the course of reviewing the meaning of "beneficial owner" under the OECD model convention, Kandev and Peters stated (at p. 28):
The...
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|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 11 | 392 |
Craig Elliffe, "Cross Border Tax Avoidance: Applying the 2003 OECD Commentary to Pre-2003 Treaties", British Tax Review, No. 3, 2012, p. 307
Later OECD commentaries can be of assistance in the interpretation of a treaty if they clarify or amplify the previous commentary. Changes to the...
David A. Ward, "Principles to be Applied in Interpreting Tax Treaties", 1977 Canadian Tax Journal, p. 263.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions | 0 |