Treaties

Table of Contents

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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Locations of other summaries Wordcount
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...

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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...

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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...

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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....

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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...

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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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Locations of other summaries Wordcount
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...

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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