Article 3

Cases

Anson v. HMRC, [2015] UKSC 44

In rejecting the Commissioners' argument that article 3(2) of the 1975 U.K-U.S. Convention required the term "sources" as used in article 23...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454, (sub nom. Kubicek Estate v. R.) [1997] 3 C.T.C. 435 (FCA)

The Court found that a "gain" for purposes of Article XIII, paragraph 9 of the Canada-U.S. Convention was a gain determined for purposes of s....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Canadian real estate dealings of the U.S.-resident taxpayer were held not to be activities of a U.S. enterprise, since the initiative in the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

See Also

Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22

The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, as an employee, undertook...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22

The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, as an employee, undertook...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Two Caymans investment LPs (“RCF IV” and RCF V”) whose limited partners were mostly U.S. residents, realized gains from the disposal of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
enterprise

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

The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, likely as an employee,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

In January and May 1984 the taxpayer, who was a resident of Switzerland, paid $150,000 to acquire six units in the Energy Research Group Unit...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
enterprise carry on

Administrative Policy

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

After noting the relevance of domestic definitions of a term under Art. III, para. 2, CRA stated that "the phrase 'person related thereto' [in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

13 June 2007 External T.I. 2007-0226261E5 F - Convention Émirats Arabes Unis

CRA indicated that the meaning of “substantially all” in Art. 4(1)(b)(ii) of the Canada-UAE Convention should have its meaning under the ITA,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

15 March 2006 External T.I. 2005-0124911E5 F - Prestation compensatoire française

CRA found that a life annuity required to be paid by a French-resident ex-spouse of the Canadian-resident taxpayer was includible in her income as...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Because a partnership is not a "company" for purposes of the Canada-U.S. Convention, a partnership of two corporations will not be eligible for...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Conventions are legally binding in Canada from the time they are enacted.

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

If a Norwegian limited partnership which has no Canadian partners qualifies as a resident of Norway for purposes of the Canada-Norway Income Tax...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

As "individual" is not defined in the Canada-Barbados Convention and as A.XVI(5) requires reference to domestic law for undefined words,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

The term "arm's length" in subparagraph 4(a) of Article XI of the Canada-Netherlands Convention must be given the meaning it has for purposes of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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.

Navigation