Treaties

Table of Contents

Cases

Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38

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Tax Topics - Other Legislation/Constitution - Federal - Customs Tariff Act - Schedules - General Rules for the Interpretation of the Harmonized System - Rule 2 - Rule 2(b) good must be described in headings - even if not ultimately included therein because of their composite nature — before Rule 2 can apply 751
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions an “includes” definition could reasonably be viewed as being limited by the listed items 195

Canada v. Sommerer, 2012 DTC 5126 [at 7219], 2012 FCA 207

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Allchin v. Canada, 2004 DTC 6468, 2004 FCA 206

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Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) correctness standard for isolated legal error 60
Tax Topics - Treaties - Articles of Treaties - Article 4 99

Edwards v. Canada, 2003 DTC 5667, 2003 FCA 378

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Pacific Network Services Ltd. v. MNR, 2002 DTC 7585 (FCTD)

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Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) 96
Tax Topics - Treaties - Articles of Treaties - Article 27 implied power to exercise requirements for information 105

Wolf v. Canada, 2002 DTC 6853, 2002 FCA 96

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Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454 (FCA)

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Coblentz v. The Queen, 96 DTC 6531 (FCA.)

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Tax Topics - Treaties - Articles of Treaties - Article 18 136

Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 S.C.R. 802

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Tax Topics - Treaties - Articles of Treaties - Article 4 192

Thiel v. Federal Commissioner of Taxation, 90 A.TC 4717 (HC of A.)

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Tax Topics - Treaties - Articles of Treaties - Article 3 120

Gladden Estate v. The Queen, 85 DTC 5188, [1985] 1 CTC 163 (FCTD)

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Tax Topics - Treaties - Articles of Treaties - Article 13 deemed disposition 61

R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504

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Hunter Douglas Ltd. v. The Queen, 79 DTC 5340, [1979] CTC 424 (FCTD)

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Tax Topics - Treaties - Articles of Treaties - Article 10 149

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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See Also

Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3

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Tax Topics - Treaties - Articles of Treaties - Article 24 Brazilian tax sparing provision did not permit the taxpayer to shelter Canadian-source income 552
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) foreign source interest reduced by related expenses 390

Ben Nevis (Holdings) Ltd. v. Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578

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Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity creation of new collection right did not entail retrospectivity 159
Tax Topics - Statutory Interpretation - Revenue Rule pre-Treaty revenue rule 122
Tax Topics - Statutory Interpretation - Revenue Rule 116
Tax Topics - Treaties - Articles of Treaties - Article 26A new tax collection Article applied to old tax debts 222

Sommerer v. The Queen, 2011 DTC 1162 [at 845], 2011 TCC 212, aff'd 2012 FCA 207

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Canada v. Prévost Car Inc., 2009 DTC 5721, 2009 FCA 57

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Tax Topics - Treaties - Articles of Treaties - Article 10 196

MIL (Investments) S A v. The Queen, 2006 DTC 3307, 2006 TCC 460, aff'd 2007 FCA 236

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Edwards v. The Queen, 2002 DTC 185 (TCC), aff'd supra 2003 DTC 5667, 2003 FCA 378

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Merrins v. The Queen, 2002 DTC 1848 (TCC)

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Cheek v. The Queen (2002), docket 1999-1113-IT-G (TCC)

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Tax Topics - Treaties - Articles of Treaties - Article 16 58

RMM Canadian Enterprises Inc. v. The Queen, 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)

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Administrative Policy

24 March 2016 Internal T.I. 2016-0634191I7 - Income from a U.S. trust

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Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(5) - Paragraph 108(5)(a) income distributions from non-resident trust were property income 117

28 May 2015 IFA Roundtable Q. 12, 2015-0581521C6 - IFA 2015 Q.12: Canada-Switzerland Treaty

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Tax Topics - Treaties - Articles of Treaties - Article 10 resolution of conflicting French and English Treaty versions of Swiss Treaty in taxpayer's favour 83

Articles

Stéphane Austry, John Avery Jones, Philip Baker, Peter Blessing, Robert Danon, Shefali Goradia, Koichi Inoue, Jürgen Lüdicke, Guglielmo Maisto, Toshio Miyatake, Angelo Nikolakakis, Kees van Raad, Richard Vann, Bertil Wiman, "The Proposed OECD Multilateral Instrument Amending Tax Treaties", Bulletin for International Taxation, December 2016, p. 683

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Justice Marshall Rothstein, "An Overview of the Supreme Court of Canada", Bulletin for International Taxation (IBFD), January/February 2016, p. 20.

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Michael Lang, "Income Allocation Issues Under Tax Treaties", Tax Notes International, April 21, 2014, p. 285.

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Tax Topics - Treaties - Articles of Treaties - Article 13 506

Michael N. Kandev, Brandon Wiener, "Some Thoughts on the Use of Later OECD Commentaries after Prévost Car", Tax Notes International, 25 May 2009, p. 667

Richard G. Tremblay, Peter MacDonald, "General-Anti-Avoidance Rule and Treaty Shopping: Why Courts Should Not Be Asked to Do the Job of Legislators", International Tax, Vol. XII, No. 2, 2004, p. 844.

James S. Hausman, "Interpreting Tax Treaties - A Canadian Perspective", Bulletin for International Fiscal Documentation, Vol. 55, No. 3, March 2001, p. 93.

Klaus Vogel, "The Influence of the OECD Commentaries on Treaty Interpretation", Bulletin for International Fiscal Documentation, Vol. 54, No. 12, 2000, p.612.

D. Sandler, J. Li, "The Relationship between Domestic Anti-Avoidance Legislation and Tax Treaties", 1997 Canadian Tax Journal, Vol. 45, No. 5, p. 891.

David A. Ward, "Conflicting (Domestic and Treaty) Interpretational Approaches in the Two Countries: A Canadian Perspective", Cross-Border Taxation Issues and Development 1996, International Fiscal Association, p. 531.

Déry, David A. Ward, "Interpretation of Double Taxation Conventions", Cahiers de droit Fiscal International, Volume LXXVIIIa, p. 259.

Baxter, Double Taxation Agreements and International Tax Law, Sweet Maxwell (London, 1991).

David A. Ward, "Principles to be Applied in Interpreting Tax Treaties", 1977 Canadian Tax Journal, p. 263.

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Tax Topics - Statutory Interpretation - Treaties 0