Article 15

Cases

Hale v. The Queen, 90 DTC 6481 (FCTD), aff'd 92 DTC 6473 (FCA)

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Words and Phrases
an

See Also

Garcia v. The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure)

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Words and Phrases
derived

Sutcliffe v. The Queen, 2006 DTC 2076, 2005 TCC 812

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Prescott v. The Queen, 96 DTC 1372 (TCC)

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Administrative Policy

7 September 2016 External T.I. 2014-0559751E5 - Subsection 115(3)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(3) comparison of the Treaty method for allocating non-resident pilot income to the domestic (s. 115(3)) method should be done on an annual basis 147

20 July 2015 Internal T.I. 2012-0457671I7 - Treaty triangulation - Article 15

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20 March 2015 External T.I. 2014-0534301E5 - Canadian Withholding Tax on Retiring Allowance

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(e) - Subparagraph 115(2)(e)(i) retiring allowance paid to non-resident for loss of non-resident employment 54
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(j.1) retiring allowance paid to non-resident for loss of non-resident employment 145
Tax Topics - Treaties - Income Tax Conventions - Article 22 retiring allowance paid to French individual for loss of non-resident employment 71

10 February 2015 External T.I. 2013-0484501E5 - Treaties Article XV

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16 June 2014 External T.I. 2013-0515431E5 - International traffic and airline enterprise

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) application of Sutcliffe/Price allocation approach were s. 115(3) not applicable 140
Tax Topics - Income Tax Act - Section 115 - Subsection 115(4) non-resident's provision of crew and aircraft to Canadian airline 140
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - International Traffic non-resident's provision of crew and aircraft to Canadian airline 103
Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(c) non-resident's provision of crew and aircraft to Canadian airline 103
Tax Topics - Income Tax Regulations - Regulation 102 - Subsection 102(1) Reg. 102 withholding or waiver notwithstanding Treaty exemption 162

26 February 2014 External T.I. 2013-0487961E5 - Excluded Right or Interest

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(10) - excluded right or interest - (c) unvested rights to free shares 135

3 February 2014 External T.I. 2012-0464541E5 - Article 15 of the Canada-Germany Income Tax Treaty

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6 July 2012 Internal T.I. 2012-0440741I7 - stock option benefit derived by US resident

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23 January 2012 External T.I. 2011-0418281E5 - Employment income - treaty exemption

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17 June 2011 External T.I. 2011-0403541E5 - "employer"/ "person"

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25 January 2010 Internal T.I. 2009-0319951I7 - Article 15 & definition of permanent establishment

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IC-6R2 para. 95 "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada"

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20 March 2002 External T.I. 2002-012653 -

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3 September 1997 Memorandum 971433

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17 February 1995 940054 (C.T.O. "Residence & Source Deductions (HAA7576-1)" (See also 22 March 1995 T.I. 950463))

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2 December 1993 T.I. 933330 (C.T.O. "Non-Resident Exercise Stock Option (4093-U5-100-15)"

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2 December 1993 Memorandum 9333306

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2 December 1993 Memorandum 933330 (C.T.O. "Non-Resident Exercise Stock Option (4093-U5-100-15)")

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26 November 1992 T.I. 912281 (September 1993 Access Letter, p. 405, ¶C5-213)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(4) 31

85 C.R. - Q.55

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Articles

Kasper Dziurdź, "Article 15 of the OECD Model: The 183 Day Rule and the Meaning of 'Borne by a Permanent Establishment'", OECD, Bulletin for International Taxation, March 2013, p. 122

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Susan Wooles, "Cross-border Employees: a Doubly Taxing Matter", Taxation of Executive Compensation and Retirement, Vol. 22, No. 4, November 2010, p. 1343

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Luc de Broe, "Interpretation of Article 15(2)(b) of the OECD Model Convention: 'Remuneration paid by, or on Behalf of, an employer who is not a resident of the other state'", Bureau of International Fiscal Documentation, Vol. 54, No. 10, October 2000, p. 503.

Bradley A. Sakich, "Inbound Personal Services", 1996 Conference Report, c. 44 at 44:8-10

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Dewling, "U.S. Residents Rendering Temporary Services in Canada May Be Subject to Canadian Tax on Remuneration Received from U.S. Employer", Taxation of Executive Compensation and Retirement, November 1990, p. 355.

OECD

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