Article 3

Cases

Anson v. HMRC, [2015] UKSC 44

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation profits of LLC earned directly by members 36
Tax Topics - Treaties - Income Tax Conventions - Article 24 UK LLC member had a personal (non-proprietary) entitlement to his share of LLC profits as they arose 465
Tax Topics - Treaties - Income Tax Conventions - Article 4 pragmatic approach to determining "same" - also appearing in IV,7(b) of Cda-US Treaty 130

Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Treaties 58
Tax Topics - Treaties - Income Tax Conventions - Article 13 period before 1972 excluded 89

Rutenberg v. MNR, 79 DTC 5394, [1979] CTC 459 (FCA)

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See Also

Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 7 employment income deemed by domestic provision to be business profits 131
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions domestic deeming provision had Treaty effect 259

Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51

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Words and Phrases
enterprise
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares private equity fund LP with 5-year holding objective realized share gain on income account 167
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) gains of a NR PE fund from disposals of Australian share investments that were managed in part in Australia were derived from Australia 411
Tax Topics 386
Tax Topics - Treaties - Income Tax Conventions - Article 13 exclusion in Art. 13 of Aust.-U.S. Treaty for real property dispositions extended to shares of Australian holding company holding mining leases through grandchild
Tax Topics - General Concepts - Stare Decisis lower court not bound by a point of law that was assumed rather than examined by a higher court 272
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) assessment of partnership was assessment of partners 83
Tax Topics - Treaties - Income Tax Conventions - Article 6 Art. 6 extends common law meaning of real property 180
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) shares of lithium mining and processing company were derived principally from the processing rather than mining operation and, thus, were not taxable Australian real property 500
Tax Topics - Income Tax Act - Section 218.3 - Subsection 218.3(1) - Canadian Property Mutual Fund Investment shares of Australian mining company were primarily attributable to the processing rather than mining operations 140
Tax Topics - General Concepts - Fair Market Value - Other processing assets of mining company were more valuable than its mining assets 234

Fowler v. HMRC Commissioners, [2016] UKFT 0234 (TC) (First-Tier Tribunal)

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Thiel v. Federal Commissioner of Taxation, 90 A.TC 4717 (HC of A.)

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Words and Phrases
enterprise carry on
Locations of other summaries Wordcount
Tax Topics - Treaties 75

Administrative Policy

8 September 2017 External T.I. 2014-0549771E5 - Article XXIX-A:3

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 29A a trust is related for purposes of Art. XXIX-A (3) of the Canada-U.S. Treaty to a corporation that is controlled by its corporate trustee 326
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) a trust is related to a sub of its corporate trustee 72

31 January 1992 T.I. (Tax Window, No. 13, p. 23, ¶1610)

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1992 A.P.F.F. Annual Conference, Q. 12 (January - February 1993 Access Letter, p. 54)

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6 January 1992 T.I. (Tax Window, No. 15, p. 14, ¶1679)

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 7 19

27 September 1991 T.I. (Tax Window, No. 10, p. 23, ¶1483)

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31 July 1991 T.I. (Tax Window, No. 7, p. 22, ¶1378)

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Articles

D. Sandler, J. Li, "The Relationship between Domestic Anti-Avoidance Legislation and Tax Treaties", 1997 Canadian Tax Journal, Vol. 45, No. 5, p. 891.

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