Article 15 - Dependant Personal Services

Cases

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

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Words and Phrases
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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, [1995] 2 CTC 2068 (TCC)

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Administrative Policy

Guidance on international income tax issues raised by the COVID-19 crisis, CRA Webpage 31 March 2021

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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 155

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 56
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 149
Tax Topics - Treaties - Income Tax Conventions - Article 22 retiring allowance paid to French individual for loss of non-resident employment 73

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 150
Tax Topics - Income Tax Act - Section 115 - Subsection 115(4) non-resident's provision of crew and aircraft to Canadian airline 150
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - International Traffic non-resident's provision of crew and aircraft to Canadian airline 109
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 109
Tax Topics - Income Tax Regulations - Regulation 102 - Subsection 102(1) Reg. 102 withholding or waiver notwithstanding Treaty exemption 166

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 143

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 Internal T.I. 2002-0126537 - Article XV(2); Employee Stock Options

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3 September 1997 Internal T.I. 9714337 - STOCK OPTION BENEFIT EXERCISED BY A NON-RESIDENT

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17 February 1995 External T.I. 9400545 - RESIDENCE & SOURCE DEDUCTIONS (HAA7576-1)

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2 December 1993 Internal T.I. 933330A - NON-RESIDENT EXERCISES STOCK OPTION(4093-U5-100-15)

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2 December 1993 Internal T.I. 9333306 - NON-RESIDENT EXERCISED A STOCK OPTION (4093-U5-100-15)

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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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14 December 1992 912281A F - PROFESSIONS DÉPENDANTES\AVANTAGES EN VERTU D'UN EMPLOI

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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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