7 June 2017 CPTS Roundtable, 2017-0695131C6 -- attach -- Article 13
Q.3 - Canada-U.K. Treaty does not exempt shares deriving their value from Canadian oil and gas licences – even where the Canadian business is carried on “in” them
Article 13
Alta Energy Luxembourg S.A.R.L. v The Queen, 2018 TCC 152, aff'd 2020 FCA 43, aff'd 2021 SCC 49 -- attach -- Article 13
a large exploration property in which only six wells had been drilled qualified as immovable property used in the business
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51 -- attach -- Article 13
exclusion in Art. 13 of Aust.-U.S. Treaty for real property dispositions extended to shares of Australian holding company holding mining leases through grandchild
22 September 2017 External T.I. 2016-0668041E5 - TCP and Article 13(5) of Canada-UK Treaty -- attach -- Article 13
proportionate value approach to determining whether shares of a foreign holding company are derived more than 50% from Canadian immovable property for Treaty purposes
17 February 2017 External T.I. 2015-0602781E5 - Disposition of farm property by a non-resident -- attach -- Article 13
shares of Cdn farm are excluded from immovable property under Canada-Germany Treaty
1 March 2017 External T.I. 2016-0658431E5 - Article XIII of Canada-U.S. Convention -- attach -- Article 13
test of a real property security under the Canada-U.S. Treaty is a point-in-time test
6 November 1992 Income Tax Severed Letter 9233205 - Article XIII, 7(b) of U.K. Convention -- attach -- Article 13
"rental property" means property rented by the company as landlord/lessor
11 December 1992 T.I. (Tax Window, No. 27, p. 17, ¶2329) -- attach -- Article 13
Kaplan Estate v. The Queen, 94 DTC 1816 (TCC) -- attach -- Article 13
period starts running no earlier than 1972
Haas Estate v. Canada, 2001 DTC 5001 (FCA) -- attach -- Article 13
period before 1972 excluded
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