See Also
Assistant Director of Income Tax-I, New Delhi v. M/s E-Funds IT Solution Inc., Civil Appeal No. 6082 of 2015, 24 October 2017, (2018), 13 SCC 294
A MAP settlement agreement between the U.S. and India for other years that treated two affiiliated U.S.-reisdent companies (e-Funds and IT...
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|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 5 | provision of ancillary services rather than direct customer services does not engage a services PE | 459 |
Alberta Printed Circuits Ltd. v. The Queen, 2011 DTC 1177 [at at 967], 2011 TCC 232
Pizzitelli J. found (at [paras. 102-103) that the limitation periods in Articles IX(3) and XXVII(3) of the Canada-Barbados Tax Treaty did not...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | internal CUP applied over TNMM | 197 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | common interests and implementation | 352 |
| Tax Topics - Treaties - Income Tax Conventions - Article 9 | 96 |
Meyer v. The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure)
The taxpayer, who was a U.S. citizen resident in Canada, did not claim treaty benefits when filing his U.S. return, with the result that his...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | amount paid in error not a tax | 131 |
| Tax Topics - Treaties - Income Tax Conventions - Article 24 | overpayment of U.S. tax not U.S. tax | 148 |
Administrative Policy
17 May 2022 IFA Roundtable Q. 13, 2022-0926381C6 - Statistics on MAPs
CRA provided the following statistics on MAPs for the 2020 calendar year:
- … The average time to complete a negotiable MAP case was 17.83...
5 May 2021 IFA Roundtable, Q.6
When asked to disclose statistics on the number of cases that have been brought to arbitration under each of Canada’s tax treaties and to...
3 February 2021 Transfer Pricing Webinar of the Canadian Tax Foundation: Panel IV: Selected Topics in Transfer Pricing
MAP referrals for non-s. 247(2) adjustments
- There is nothing preventing a MAP request relating to a s. 18(1)(a) matter, where that matter...
3 February 2021 Transfer Pricing Webinar of the Canadian Tax Foundation: Panel I: Transfer Pricing Audits and Competent Authority
CASD does not share its APA paper with the taxpayer before submitting it to the other Treaty partner
- CASD has stopped sharing a copy of its APA...
15 September 2020 IFA Roundtable Q. 4, 2020-0853391C6 - IFA 2020 Q4: Impact Covid-19 on CRA procedures
Respecting the pandemic effect on various CRA international programs, CRA indicated:
- APA and MAP program operations have gradually resumed, and...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | no extension under Bill-20 (re COVID) beyond December 31, 2020 | 47 |
15 September 2020 IFA Roundtable Q. 3, 2020-0853371C6 - IFA 2020 Q3: Draft IC71-17R6, Paragraph 43
Given that both are viewed as domestic anti-avoidance provisions, CRA will follow the same MAP approach to s. 247(2)(b) (the transfer-pricing...
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| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) - Paragraph 247(2)(b) | ss. 247(2)(b) and 245(2) treated the same for MAP procedure purposes | 177 |
16 May 2018 IFA Roundtable Q. 1, 2018-0748181C6 - New U.S. GILTI Tax
The new rules on tax on “global low-taxed intangible income” or “GILTI” in s. 951A of the Code may result in a U.S. corporation being...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 29 | Treaty does not fetter the right of the US to impose GILTI tax with reference to Canadian subs’ income | 189 |
13 June 2017 STEP Roundtable Q. 8, 2017-0693381C6 - Single-member disregarded U.S. LLC
A single-member disregarded U.S. limited liability company (“SMLLC”), whose member is a resident of Canada, is factually resident in Canada...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 29 | single member LLC with dual resident member could elect to be C-Corp and S-Corp, and then consider applying for relief under Art. 29(5) | 158 |
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(1) | 20(12) deduction where LLC with U.S.-source income and single Canadian-resident member - or FTC if U.S. sources of income | 182 |
86 C.R. - Q.38
where the IRS alleges that a U.S. subsidiary overpaid its Canadian parent for goods, it is not necessary to refund the alleged overpayment in...
80 C.R. - Q.6
Discussion of when RC makes available information concerning agreements.
Articles
Martin Marcone, "Resolution Procedures for Intergovernmental Transfer Pricing Disputes: Part 2", 23 Can. Current Tax", Volume 23, Number 12, September 2013:
Taxpayer's discretion in arbitration (p.138)
The MAP [mutual agreement procedure] set out in the Canada-U.S. Treaty above is an example of an...
Richard G. Tremblay, "Canada-U.S. Treaty Fifth Protocol: Binding Arbitration", Canadian Current Tax, Vol. 18, No. 11, p. 1, August 2008
Discussion of Annex A.