See Also
Black v. The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275
In 2002, the taxpayer was resident both in Canada and the U.K. for domestic tax purposes, but by virtue of Art. 4, para. 2(a) of the Canada-U.K...
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| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | amendments usually change the Act | 185 |
| Tax Topics - Statutory Interpretation - Other/Conflicting Statutes | presumption against inconsistency | 99 |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | Treaty residence not domestically applicable | 244 |
Administrative Policy
17 May 2023 IFA Roundtable Q. 4, 2023-0965421C6 - Canada-Barbados Income Tax Convention – “Special Tax Benefit”
Art. XXX(3) of the Canada-Barbados Treaty provides that the provisions of Arts. VI to XXIV of that Treaty do not apply to any person or other...
5 October 2021 Internal T.I. 2021-0903361I7 - Remittance Basis Taxation - Canada-Barbados Treaty.
Where dividends paid by a resident corporation resident to a resident personal discretionary trust are deemed pursuant to s. 104(19) to be...
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| Tax Topics - Treaties - Income Tax Conventions - Article 4 | Barbados remittance-based taxpayer is a Treaty resident under Crown Forest test | 211 |
31 January 2006 External T.I. 2005-0151041E5 F - Régimes de sécurité sociale étrangers
In response to a query as to whether contributions made by an employer to certain French social security plans are considered taxable benefits to...
18 July 2018 Internal T.I. 2018-0766441I7 - Article XXIX(5) and 91(5)
A Canadian resident (and US citizen) had an agreement with the Canadian Competent Authority under Art. XXIX(5) of the Canada-US Treaty, by virtue...
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| Tax Topics - Income Tax Act - Section 91 - Subsection 91(5) | revocation of a Treaty S Corp. agreement with CASD resulted in double taxation of the S Corp income when now dividended to Canada | 363 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | S Corp income included as FAPI by virtue of Treaty S Corp. agreement was a separate amount for s. 248(28) purposes from the subsequent dividending of that income | 335 |
1 June 2018 External T.I. 2017-0723051E5 - Meaning of "Relieved from Tax"
A Canadian author (X) who became resident but not domiciled in the UK thereafter received royalties from a Canadian publisher, that were not...
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| Tax Topics - Treaties - Income Tax Conventions - Article 12 | rate reduction inapplicable where received by remittance-based UK resident free of UK tax | 132 |
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...
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| Tax Topics - Treaties - Income Tax Conventions - Article 26 | Cdn competent authority will not recognize claims that GILTI tax is contrary to Art. VII | 96 |
13 June 2017 STEP Roundtable Q. 9, 2017-0697901C6 - S-corporation agreements
Where a U.S. S Corp. holds the shares of a qualified subchapter S Corp. subsidiary (“QSSS”), is the Canadian-resident shareholder of the S...
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...
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| Tax Topics - Treaties - Income Tax Conventions - Article 26 | no relief under Art. 26(1) of US Treaty re LLC with U.S.-source income and single Canadian-resident member | 145 |
| 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 |
19 September 2015 STEP Roundtable, Q.4
Are there circumstances where a request under Art. XIX, para. 5 of the Canada-U.S. Treaty would be denied, and should be returns be filed...
21 October 2013 External T.I. 2013-0477121E5 - FTC and US Expat Regime
A taxpayer who has renounced his US citizenship elects under Code s. 877A to irrevocably waive any right to claim any reduction in withholding on...
29 July 1994 External T.I. 9411695 - DEEMED DIVIDEND ON REDEMPTION CANADA-U.K. TREATY
Re application of paragraph 4 of Article 27 of the Canada-U.K. Convention where a share of a U.K. corporation held by a resident of Canada is...
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| Tax Topics - Treaties - Income Tax Conventions - Article 27A - Rules | 103 |
20 October 1992 T.I. 922116 (September 1993 Access Letter, p. 418, ¶C111-055)
A non-resident of Canada who was resident in England but not domiciled there for tax purposes, and who on her death in England is subject to...
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| Tax Topics - Treaties - Income Tax Conventions - Article 27A - Rules | 92 |
22 July 1991 T.I. (Tax Window, No. 7, p. 22, ¶1364)
Paragraph 2 of Article XXVII of the Canada-U.K. Convention not only restricts the right of taxpayers to claim total exemptions under the...
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| Tax Topics - Treaties - Income Tax Conventions - Article 27A - Rules | 38 |