Cases
Sun Life Assurance Co. of Canada v. Pearson, [1984] BTC 223 (HC), aff'd [1986] BTC 282 (C.A.)
The fact that a British branch of a Canadian life insurance company faced a higher level of taxation than the branch would have faced had it been...
See Also
Addy v Commissioner of Taxation, [2021] HCA 34
The taxpayer, who was a British citizen aged 23, came to Australia on a “working visa” for a 20-month stint, during which period she qualified...
Commissioner of Taxation v Addy, [2020] FCAFC 135, rev'd [2021] HCA 34
The taxpayer, who was a British citizen aged 23, came to Australia on a “working visa” for a 20-month stint, during which period she was...
Addy v Commissioner of Taxation, [2019] FCA 1768, reinstated by [2021] HCA 34 after being rev'd by [2020] FCAFC 135
The taxpayer, who was a British citizen aged 23 and had been residing at her family home in Bexleyheath, Kent, came to Australia on a “working...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 20-month non-“itinerant” stay under working visa based at a Sydney Australia home was residence | 209 |
Kenny v. The Queen, 2018 TCC 2 (Informal Procedure)
In 2014, an Irish resident earned $32,728.52 in employment income from working for a few weeks in Fort McMurray, and also received $23,002.37 from...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.94 | foreign government assistance scuppered the “substantially all” test in s. 118.94 | 302 |
CIT v. Herbalife International India Pvt. Ltd, ITA 7/2007, 13 May 2016 (Delhi High Court)
The taxpayer, which was an Indian subsidiary of a U.S. corporation (“HII”), paid fees for administrative services to a U.S. affiliate...
Hillis v. Canada (Attorney General), 2015 FC 1082
One of the challenges brought by the appellant to the Canadian FATCA legislation (i.e., the Canada-United States Enhanced Tax Information Exchange...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | regard to object rather than political statements | 55 |
| Tax Topics - Treaties - Income Tax Conventions - Article 26A | Art. 26 of US Convention did not prohibit FATCA information exchanges | 174 |
| Tax Topics - Treaties - Income Tax Conventions - Article 27 | FATCA information exchanged automatically irrespective of any substantive U.S. tax liability was "relevant" to U.S. tax administration | 387 |
Saipem UK Limited v. The Queen, 2011 DTC 1053 [at 297], 2011 TCC 25, aff'd 2011 DTC 5148 [at 6159], 2011 FCA 243
The taxpayer was a non-resident UK corporation operating in Canada through a permanent establishment. It claimed capital losses of a related...
Ramada Ontario Ltd. v. The Queen, 94 DTC 1071, [1994] 1 CTC 2130 (TCC)
The 1983 amendments to s. 18(4) of the Act were merely intended to tighten the original provisions, and not to fundamentally alter or change the...
Administrative Policy
25 May 2017 External T.I. 2017-0685651E5 - Non-capital losses of LLC
A U.S.-resident limited liability company (“Parentco LLC”), which does not carry on business in Canada, wholly owns U.S.-resident LLCs (the...
17 May 2010 External T.I. 2009-0346011E5 F - Immeuble - Convention Canada - Portugal
A Portuguese citizen and Canadian resident disposes of a (capital property) immovable at a gain that is not taxable under Portuguese tax law. ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Principal Residence - Paragraph (a) | Portuguese home of Canadian resident could qualify for the principal residence exemption | 57 |
5 January 2005 External T.I. 2004-0085571E5 F - Art. XXIV de la Convention Canada-France
Regarding a capital gain realized by a Canadian citizen residing in Canada on the disposition of a residence located in France, CRA indicated that...
24 October 1991 T.I. (Tax Window, No. 11, p. 7, ¶1531)
Paragraph 9 of Article XXV of the Canada-U.S. Income Tax Convention does not override the territorial scope limitation in s. 20(1). Accordingly,...
Articles
Hugh J. Ault, "Some Reflections on the OECD and the Sources of International Tax Principles", Tax Notes International, 17 June, 2013, p. 1195
After referring to the 1998 release by the OECD of a report on harmful tax competition that signaled an important change of focus in international...