Article 5

Cases

Triskelion Projects International Inc. v. The Queen, 2022 TCC 63

The taxpayer was a corporation resident in the US with a calendar year taxation year which provided consulting services for a construction project...

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Wolf v. Canada, 2019 FCA 283

A U.S. engineer provided services to Bombardier in Canada over a 188-day period (straddling the 2011 and 2012 years). He would have been...

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See Also

G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber)

A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (“LP”) with GEFI Inc. as the 1% general...

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Words and Phrases
business
Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 4 a deemed US resident was not a US treaty resident 374
Tax Topics - Treaties - Income Tax Conventions - Article 24 UK would have been required to accord foreign tax credit to dual resident company if the US had imposed its taxes in accordance with the PE article 169

[ValueClick case], FR: CE, 11 Dec. 2020, Case No. 420174 (Conseil d'État [French Supreme Administrative Court])

A wholly-owned Irish subsidiary ("ValueClick Ireland") of ValueClick Inc. (a US corporation that was one of the market leaders in the online...

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DIT vs. Samsung Heavy Industries Co Ltd, (Supreme Court) CIVIL APPEAL NO. 12183 of 2016

The taxpayer (“Samsung”), a resident of South Korea, was a member of a consortium that was awarded a “turnkey” contract by an Indian...

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Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283

The taxpayer, an aerospace engineer and a U.S. resident, was hired as an independent contractor for TDM Technical Services, a temporary employment...

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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

The assessees were two American Companies, e-Funds Corporation, USA (e-Funds Corp) and e-Funds IT Solutions Group Inc., USA (e-Funds Inc). They...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 26 MAP agreement re PEs not binding for subsequent years 103

Google Ireland Ltd. v. France (2017), No. 1505113/1-1 (Tribunal Administratif de Paris)

A French company (“Google France”) agreed pursuant to a Marketing and Services Agreement (the "Agreement") with a sister corporation...

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Formula One World Championship Ltd v. Commissioner of Income Tax, International Taxation – 3, Delhi & Anr., Civil Appeal No. 3849 of 2017, (2017), 15 SCC 602

A U.K. corporation (“FOWC”), which held all rights to commercially exploit the Formula One World (car-racing) Championships by virtue of an...

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Technip Singapore Pte Ltd. v. Director of Income Tax, W.P.(C)--7416/2012, 2 June 2016 (Delhi High Court)

The taxpayer was a Singapore company which installed a marine crude oil receiving facility for an Indian company ("IOCL") at a contract price of...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 12 charges for use of the installer’s own equipment were not royalties for equipment use 191

Adobe Systems Inc. v. ADIT, W.P.(C) 2384/2013 (Delhi High Court)

A wholly owned Indian subsidiary of the taxpayer (“Adobe India”) provided software related research and development (R&D) services on a cost...

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Words and Phrases
through
Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 7 no ability to tax US resident on fees of Indian sub which already were subject to tax in accordance with the arm's length pricing standard 299

Columbia Sportswear Co. v. Director of Income Tax, (2015) W.P. No. 39548/2012 (T-IT) (Karnataka High Court)

The petitioner (“Columbia”) was a U.S.-resident company engaged in the sale of outdoor apparel. It did not distribute or retail its products...

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AB LLC and BD Holdings LLC v. Commrs. of South African Revenue Services, Case No. 13276, 15 May 2015, South Africa Tax Court

The taxpayer (a U.S.-resident company, whose particulars and relevant transactions were treated as being representative of the second appellant)...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 7 subsequently earned success fee of consultant attributable to previous PE 92

DIT v. FC Bamford Excavators Ltd., ITA No. 540/Del/2011 (14 March 2014 ITAT Delhi)

The taxpayer, a UK company licensed technology to its wholly owned subsidiary, JCB India Ltd, and also seconded eight employees to JCB India. The...

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Centrica India Offshore Pvt. Ltd. v. CIT, W.P. (C) No. 6807/2012 (Delhi High Ct)

A UK and Canadian affiliate ("the overseas entities") of the Indian taxpayer ("CIOP") outsourced their back-office support functions to...

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Assistant Director of Income Tax, International Taxation, Circle 2(2), Mumbai v. Valentine Maritime (Mauritius) Ltd. (2010), 38 DTR 117 (Mumbai ITAT)

The taxpayer ("Valentine") was a Mauritius company which carried on several construction projects in India, in connection with which it provided...

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Deputy Director of Income Tax v. Tekmark Global Solutions LLC (2010), 38 SOT 7 (Mumbai ITAT)

As a U.S. resident (" Tekmark") had provided personnel only to work under the control and supervision of a resident of India ("Lucent") and did...

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Knights of Columbus v. The Queen, 2008 DTC 3648, 2008 TCC 307

The taxpayer, a U.S.-resident life insurance corporation, was found not to have a permanent establishment in Canada for purposes of the...

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American Income Life Insurance Company v. The Queen, 2008 DTC 3631, 2008 TCC 306

A U.S.-resident life insurance company was found not to have a permanent establishment in Canada. The offices of its Canadian agents were not at...

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DIT v. Morgan Stanley (2007), 9 ITLR 1124 (India SC)

The taxpayer ("MSCo") sent its employees to its subsidiary in India ("MSAS") to oversee MSAS's staff in monitoring the outsourcing activities at...

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Gulf Offshore N.S. Limited v. The Queen, 2006 DTC 2705, 2006 TCC 246

The taxpayer provided a fully-crewed vessel under a charter party to a Canadian resident company for the purpose of transporting pipe and other...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) fully-crewed vessel 63

Fowler v. MNR, 90 DTC 1834, [1990] 2 CTC 2351 (TCC)

A U.S. resident, who every year sold knives and kitchen devices at a stand at the Vancouver Pacific National Exhibition for several weeks, was...

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Placrefid Ltd. v. MNR, 86 DTC 1327, [1986] 1 CTC 2449 (TCC)

Canadian counsel of the taxpayer did not constitute a permanent establishment because he could not commit himself on behalf of his client unless...

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Donroy, Ltd. v. U.S., 301 F. 2d 200 (9th. Cir. 1962)

Canadian corporations, which were limited partners of a California limited partnership with a U.S. general partner and a business office in San...

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Shahmoon v. Minister of National Revenue, 75 DTC 275, [1975] C.T.C. 2361 (T.R.B.)

A U.S. individual resident who used an apartment in Montreal no more than one or two months a year and who used the facilities of a Canadian...

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Administrative Policy

17 May 2023 IFA Roundtable, Q.5

50 of the 1,000 employees of USco (a US C-Corp and a “qualifying person” for purposes of the Canada-US Treaty) are Canadian residents who are...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) whether Canadian home offices of US employees can give rise to it carrying on business in Canada 290
Tax Topics - Income Tax Act - Section 253 - Paragraph 253(a) product development from Canadian home office might engage s. 253(a) 114
Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b) s. 253(b) does not extend to “invitation to treat” or advertisement 97

29 November 2022 CTF Roundtable, Q.7

Hostco owned Canadian real estate that it used to host crypto-mining equipment owned (or leased) by a UK company (UKco). In addition to hosting...

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29 November 2022 CTF Roundtable, Q.4

Canco licensed software of a US affiliate (USco), which it used to provide data analytics services to its Canadian customers. The software and...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) remote customer support services were accessory in nature and were not rendered in Canada 185

7 October 2022 APFF Roundtable Q. 7, 2022-0942731C6 F - Permanent establishment and teleworking

Mr. X, who while living in Quebec, had been commuting to the sole permanent establishment of his employer in Quebec, from which he was paid, will...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) - Paragraph 400(2)(b) employer is required to be carrying on business through an employee’s cottage to be considered to have a PE there under Reg. 400(2)(b) 266
Tax Topics - Income Tax Regulations - Regulation 102 - Subsection 102(1) Reg. 400(2)(b) PE is not necessarily an employer establishment to which the employee reports to work 218

Guidance on international income tax issues raised by the COVID-19 crisis, CRA Webpage 31 March 2021

CRA referred to the travel restrictions imposed by governments or businesses in response to the COVID-19 crisis as a safety measure for their...

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Words and Phrases
permanent

15 May 2019 IFA Roundtable Q. 2, 2019-0798751C6 - Shared workspaces and PE

In the following examples, will a U.S. resident carrying on business in Canada, be considered to be a permanent establishment (“PE”) in...

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2018 Ruling 2017-0713071R3 - Permanent Establishment

Background

ForCo, which was a U.S. LLC whose members, employees and directors were U.S. residents and whose employees all worked exclusively at a...

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6 October 2017 APFF Roundtable Q. 6, 2017-0709041C6 F - Services PE

Where the conditions in Art. V, 9(b) of the Canada-U.S. Convention (respecting a services PE) are satisfied during a taxation year respecting a...

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16 January 2017 External T.I. 2016-0655701E5 - Article 5(3) - Demolition

A Canadian resident company (“Customer”), which is awarded a decommissioning contract for a number of offshore oil/gas platforms (the “Main...

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14 December 2015 Internal T.I. 2014-0558661I7 - Application of Article V(9) to a partnership

Mr. A and Mr. B, both U.S. resident individuals, are partners of a U.S. partnership (which is fiscally transparent in the U.S.) that provides...

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Words and Phrases
enterprise

2015 Ruling 2014-0550611R3 - Permanent Establishment

ForCo’s Canadian business

ForCo is a wholly-owned U.S. subsidiary of Foreign Parent, which is a U.S. non-profit organization. ForCo is resident...

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2015 Ruling 2014-0542411R3 - Carrying on business in Canada and PE

Key role of ForCo in Projects

CanCo (an indirect CBCA subsidiary of a foreign public company), which had knowledge of the Canadian markets and...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 102 payroll reimbursement payments under employee secondment arrangement not subject to Reg. 105 205
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) seconded employees respected as employees notwithstanding their payroll is paid by (and reimbursed to) ForCo 59
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) no mark-up on cross-border payroll reimbursement represented to accord with s. 247 107

25 February 2014 Internal T.I. 2013-0475161I7 - Whether USCo has a PE in Canada

USCo (a subsidiary of USParent), as part of its business of providing project planning and execution services to the world-wide affiliated group...

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11 April 2014 Internal T.I. 2013-0474851I7 F - Permanent establishment in Canada

Franceco was engaged to install specialized equipment purchased by an arm's length Canadian company (Canco) for modernizing and expanding the...

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10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention

Art. V, subpara. 2(g) of the Canada-Brazil Treaty included an "assembly project" in the definition of permanent establishment, rather than using...

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18 June 2013 Internal T.I. 2011-0393451I7 - Treaty Exemption - Fixed Base available in Canada

A non-resident of Canada who was resident in Ireland for purposes of the Canada-Ireland Treaty, worked as an independent contractor, under a...

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23 May 2013 IFA Round Table, Q. 10

Are there any new issues with respect to the services PE provision in the Article V of the US treaty?

Response

:

The Directorate recently ruled on...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 4 interposition of third-country entities not viewed favourably 175

7 March 2012 External T.I. 2011-0427551E5 F - Établissement stable

Canco entered into supplementary service and support agreements with a corporation resident for all purposes in the Dominican Republic (the...

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28 November 2011 November CTF Roundtable, 2011-0426591C6 - Deemed services permanent establishment

Where a US company (USCo) subcontracts part of its contract, to perform consulting services to an arm's length Canadian customer (Canco) to ...

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2012 Ruling 2012-0432141R3 - Server as a permanent establishment

The taxpayers (USCo and its indirect subsidiary, NRCo) run various websites and related mobile services in order to gain advertising revenue, and...

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29 August 2012 External T.I. 2012-0433791E5 - Permanent Establishment

A Canadian-resident employee (Mr A) of a Canadian resident corporation (Canco) provides services in the US to US businesses for 150 days in any...

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27 April 2012 External T.I. 2011-0429361E5 - India non-resident activities in Canada

A corporation resident in India which engages in residential development in India and does not have an office in Canada would likely not have a...

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18 October 2011 External T.I. 2010-0381951E5 - Existence of permanent establishment in Canada

CRA indicated that a website cannot be a permanent establishment under Article V of the Canada-U.S. Convention because a website is intangible -...

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30 August 2011 External T.I. 2011-0402471E5 - Article V(9)(a), VII(1)

Where self-employed US-resident individual provides services in Canada January 1-January 31 and October 1-December 31 in one year, and January...

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27 January 2011 External T.I. 2010-0384901E5 - Article V, Paragraph 6(a) Canada-US Tax Convention

In indicating that a third-party warehousing facility would generally not constitute a permanent establishment, CRA noted that pursuant to Art....

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24 February 2011 Internal T.I. 2010-0387901I7 - Permanent Establishment

Paragraph 3 of the OECD Model Convention (providing that "a building site or construction or installation project constitutes a permanent...

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28 November 2010 CTF Roundtable Q. 9, 2010-0387091C6 - Late filing of T1 returns

Suppose a US-resident taxpayer provides services in Canada for 130 days between 1 October to 28 February, does not anticipate providing further...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) penalty relief following breach of waiver 176

5 August 2009 IFA Roundtable Q. 4, 2009-0319441C6 - Article V(9)(b) of the Canada-US Treaty

Is there a discrepancy between the CRA's position that subpara. 9(b) of Article V of the Canada-U.S. Treaty could apply where services are...

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2007 Ruling 2006-0211991R3 - Part XIII Tax

Transactions

Foreign Co, a Norwegian limited liability company, entered into the Agreement for the bareboat charter to it of the Ship from a...

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2006 Ruling 2006-0173601R3 - Permanent establishment

A representative office of a foreign bank whose activities were restricted to the general promotion in Canada of the foreign bank's products and...

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Income Tax Technical News, No. 34, 27 April 2006 under "Permanent Establishments"

Discussion of Toronto Blue Jays Baseball Club v. Ontario Minister of Finance, case.

Income Tax Technical News No. 33, 16 September 16 2005

There are numerous factors to be considered in making a determination as to whether a permanent establishment exists, one of which is the legal...

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9 September 2004 External T.I. 2004-007035

A U.S. "S" corporation ("USCo") intends to sell goods to customers resident in Canada, with the goods being shipped to a warehouse in Canada owned...

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Income Tax Technical News No. 22, 11 January 2002

After referring to Dudney, CRA stated:

"We do not propose to litigate another case based on the taxpayer's use of space within the premises of...

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14 January 1999 No. 981253

In commenting on Article 5 para. 3 of the Netherlands and German Conventions, which stated that "a building site or a construction or installation...

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30 November 1999 External T.I. 9826935 - PERMANENT ESTABLISHMENT

In response to an inquiry as to whether a ship of a Norwegian corporation that was outfitted for the purpose of undertaking underwater seismic...

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7 August 1998 Discussion Paper on Proposed Changes to Revenue Canada's Guidelines for Treaty-Based Waivers of Regulation 105 Withholding (Draft)

12 December 1994 External T.I. 9407935 - PERMANENT ESTABLISHMENT-CDA-US CONVENTION

Respecting an inquiry as to whether a software implementation project, including installation services, would result in a permanent establishment...

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27 July 1994 External T.I. 9409325 - PERMANENT ESTABLISHMENT

"In a situation where a corporation has wholly-owned subsidiaries in Canada and the United States ... with 'specialized employees' employed by...

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5 July 1994 External T.I. 9335225 - MEANING OF PERMANENT ESTABLISHMENT - ARTICLE V U.S.

Discussion of whether Article V, paragraph 3 of the Canada-U.S. Convention would apply where a U.S. software company that had sold software to an...

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1994 A.P.F.F. Round Table, Q. 44

"The Department usually considers that, where the Canadian activities of a foreign business are carried on through an organized and structured...

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93 C.M.TC - Q. 15

RC will use the OECD commentary as an aid in considering whether a wholly-owned subsidiary is an independent agent of its non-resident parent.

Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 11 77

28 June 1993 T.I. (Tax Window, No. 32, p. 6, ¶2598)

A sales force in Canada could be regarded as stable or permanent activities of a U.S. corporation in Canada.

31 May 1993 Memorandum (Tax Window, No. 32, p. 15, ¶2613)

RC refers to the 1992 OECD Commentary in considering whether there is a permanent establishment in Canada.

1 December 1992 Memorandum (Tax Window, No. 27, p. 11, ¶2352; October 1993 Access Letter, p. 475)

A list of nine criteria for determining whether a Canadian corporation is an independent agent of a U.S. corporation for purposes of Article V(7)...

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14 May 1991 T.I. (Tax Window, No. 3, p. 10, ¶1237)

A U.S. corporation may be considered to be carrying on business in Canada where it supplies to its Canadian subsidiary employees that are under...

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25 March 1991 T.I. (Tax Window, No. 1, p. 9, ¶1166)

Because the taxpayer's activities in Canada must be considered in relation to its business activities elsewhere, a U.S. resident will not be...

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22 March 1990 Memorandum (August 1990 Access Letter, ¶1397)

Finance supports the principle set out in the OECD Commentaries respecting the determination of permanent establishment on the basis of available...

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IC 75-6R "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada"

Where an individual is present in Canada for a period not exceeding 60 days and is not entering Canada on a recurring basis, RC will not consider...

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Articles

Joint Committee, "Guidance on International Income Tax Issues raised by the COVID-19", 11 June 2020 Joint Committee Submission

Richard Tremblay, Ilana Ludwin, "Indian Supreme Court Diverges from OECD Guidelines, Relies on Questionable Canadian Precedent, in Deciding PE Issue in Formula One", Tax Management International Journal, 2018, p. 125

Finding of PE in Formula One (p. 125)

The Supreme Court of India ("Supreme Court") decided in 2017 [in Formula One] that Formula One World...

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Gary D. Sprague, "Observations on Treaty Interpretation – Spanish Supreme Court Addresses Commissionaires", Tax Management International Journal, 2016, p 55

Finding in Dell (p. 558)

[I] have reported on controversial cases considering the question of whether sales effected through a civil law...

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Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141

Proposed change in BEPS final action plan to agency PE effectively elevates "habitually" requirement (p. 1142)

[A]rticle 5(5) will no longer...

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Words and Phrases
habitual

Maja Stubbe Gelineck, "Permanent Establishments and the Offshore Oil and Gas Industry – Part 1", Bulletin for International Taxation, April 2016, p. 208.

Construction site clause: exemption or deeming clause (p. 211)

Article 5(3) of the OECD model states that:

A building site or construction or...

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Abraham Leitner, Peter Glicklich, "Uncertainty Remains Under the Services PE Provision in the U.S.-Canada Income Tax Treaty", Tax Management International Journal, 2015, p. 784

CRA not accepting apparent Joint Committee view that services PE in Canada-U.S. Treaty can apply to services provided to related party (pp....

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Mateusz M. Krauze, "Impact of Cloud Computing on Permanent Establishments Under the OECD Model Tax Convention", Tax Management International Journal, Vol. 44, No. 3, March 13, 2015, p. 131.

Categories of Cloud-based services (p.132)

The models for providing cloud-based services have traditionally been divided into three categories:...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 9 259

Joel A. Nitikman, "More on Services PEs – What is a Connected Project?", Canadian Tax Journal, (2014) 62:2, 317-82.

Art. 5(3)(b) of UN model treaty (pp. 319-20)

[T]he United Nations…in 1980 published a model income tax treaty that contained a...

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Pierre-Marie Hourdin, "Is the Construction PE Clause in the OECD Model Treaty Satisfactory?", Tax Notes International, July 21, 2014, p. 229.

EPCI contract described (p. 229)

[I]t is a great time to test article 5(3) [of the OECD model convention], which is specific to construction...

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Leopoldo Parada, "Agents vs. Commissionnaires: A Comparison In Light of the OECD Model Convention", Tax Notes International, October 7, 2013, p. 59

What is a commissionaire arrangement? (pp. 63-63)

The commissionnaire arrangement is a civil law concept that has no direct counterpart in common...

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Jan de Goede, Ruxandra Vlasceanu, "Permanent Establishment Implications for Coordination Centres in the Oil and Gas Industry", Bulletin for International Taxation, September 2013, p. 466.

Issue: pe status of oil and gas coordination centres (p. 466)

This article analyses what seems to be a more general issue in the oil and gas...

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Lee A. Sheppard, "The Brave New World of the Dependent Agent PE", Tax Notes International, Vol. 71, No. 1, 1 July 2013, p. 10

A June 14, 2013 conference sponsored by the Vienna University of Economics and Business discussed the dependent agent permanent establishment...

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Barbara M. Angus, "Chipping Away at the Permanent Establishment Concept", Tax Management International Journal, Vol. 42, No. 5 May 10, 2013, p. 259.

Effect of extensive subcontracting

After noting that the OECD Working Party 1 had prepared a Revised PE Discussion Draft which inter alia...

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Hans Pijl, "Agency Permanent Establishments: in the name of and the Relationship between Article 5(5) and (6) – Part 1", Bulletin for International Taxation, January 2013, p. 3:

In the course of a detailed review of the law and history of permanent establishments and agency as it relates to the OECD Model Tax Convention,...

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Jan de Goed, "Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention: Response from the IBFD Research Staff", Bulletin for International Taxation, Vol 66, No. 6, 2012, p.313

Commentary on the 2011 OECD discussion draft.

J. Scott Wilkie, "Services Permanent Establsihments and the Canada-United States Income Tax Treaty", International Transfer Pricing Journal, Vol. 19, No. 3, 2012, p. 179

Discussion of para. 9 of Art. V of the Canada-US Convention.

Jacques Sasseville, "Agency Relationship: When Is There a Permanent Establishment?", International Bureau of Fiscal Documentation Bulletin, Vol. 58, No. 5, May 2004, p. 194.

Keith Evans, "Leased Equipment: When Does a Permanent Establishment Exist?", 2002 Canadian Tax Journal, Vol. 50, No. 2, p. 489.

Ronit Florence, "Draft 2002 Update To The OECD Model Tax Convention - Dudney Revisited", Taxation of Executive Compensation and Retirement, Vol. 13, No. 8, April 2002, p. 115.

Howard Levine, David Weintraub, "OECD Updates Commentary on PE/Income Concepts", International Tax Report, May 2001, p. 2.

J. Scott Wilkie, "Transfer Pricing Aspects of Electronic Commerce", International Transfer Pricing Journal, Vol. 8, No. 1, 2001, p.6.

Arthur Cockfield, "Should we Really Tax Profits from Computer Servers?", Tax Notes International, Vol. 21, No. 21, 20 November, 2000, p. 2407.

Howard Levine, David Weintraub, "When Does E-Commerce Result in a Permanent Establishment? The OECD's Initial Response", Tax Management International Journal, Vol. 29, No. 4, 14 April 2000, p. 220.

Glicklich, "International Taxation of Internet Transactions", International Tax Report, May 1996, p. 1.

Roberts, "The Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View", International Tax Review, September 1993, p. 396, and October 1993, p. 488.

Jones, David A. Ward, "Agents as Permanent Establishments under the OECD Model Tax Convention", European Taxation, May 1993, p. 154.

Tremblay, "Permanent Establishments in Canada", 1989 Conference Report, c. 38.

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