Cases
See Also
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283
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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
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| Tax Topics - Treaties - Income Tax Conventions - Article 26 | MAP agreement re PEs not binding for subsequent years | 101 |
Google Ireland Ltd. v. France (2017), No. 1505113/1-1 (Tribunal Administratif de Paris)
Formula One World Championship Ltd v. Commissioner of Income Tax, International Taxation – 3, Delhi & Anr., Civil Appeal No. 3849 of 2017
Technip Singapore Pte Ltd. v. Director of Income Tax, W.P.(C)--7416/2012, 2 June 2016 (Delhi High Court)
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| Tax Topics - Treaties - Income Tax Conventions - Article 12 | charges for use of the installer’s own equipment were not royalties for equipment use | 181 |
Adobe Systems Inc. v. ADIT, W.P.(C) 2384/2013 (Delhi High Court)
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| 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 | 288 |
Columbia Sportswear Co. v. Director of Income Tax, (2015) W.P. No. 39548/2012 (T-IT) (Karnataka High Court)
AB LLC and BD Holdings LLC v. Commrs. of South African Revenue Services, Case No. 13276, 15 May 2015, South Africa Tax Court
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| Tax Topics - Treaties - Income Tax Conventions - Article 7 | subsequently earned success fee of consultant attributable to previous PE | 84 |
DIT v. FC Bamford Excavators Ltd., ITA No. 540/Del/2011 (14 March 2014 ITAT Delhi)
Centrica India Offshore Pvt. Ltd. v. CIT, W.P. (C) No. 6807/2012 (Delhi High Ct)
Assistant Director of Income Tax, International Taxation, Circle 2(2), Mumbai v. Valentine Maritime (Mauritius) Ltd. (2010), 38 DTR 117 (Mumbai ITAT)
Deputy Director of Income Tax v. Tekmark Global Solutions LLC (2010), 38 SOT 7 (Mumbai ITAT)
Knights of Columbus v. The Queen, 2008 DTC 3648, 2008 TCC 307
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American Income Life Insurance Company v. The Queen, 2008 DTC 3631, 2008 TCC 306
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DIT v. Morgan Stanley (2007), 9 ITLR 1124 (India SC)
Gulf Offshore N.S. Limited v. The Queen, 2006 DTC 2705, 2006 TCC 246
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| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | fully-crewed vessel | 61 |
Fowler v. MNR, 90 DTC 1834 (TCC)
Placrefid Ltd. v. MNR, 86 DTC 1327 (TCC)
Donroy, Ltd. v. U.S., 301 F. 2d 200 (9th. Cir. 1962)
Administrative Policy
15 May 2019 IFA Roundtable Q. 2, 2019-0798751C6 - Shared workspaces and PE
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2018 Ruling 2017-0713071R3 - Permanent Establishment
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6 October 2017 APFF Roundtable Q. 6, 2017-0709041C6 F - Services PE
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16 January 2017 External T.I. 2016-0655701E5 - Article 5(3) - Demolition
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14 December 2015 Internal T.I. 2014-0558661I7 - Application of Article V(9) to a partnership
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2015 Ruling 2014-0550611R3 - Permanent Establishment
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2015 Ruling 2014-0542411R3 - Carrying on business in Canada and PE
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| Tax Topics - Income Tax Regulations - Regulation 102 | payroll reimbursement payments under employee secondment arrangement not subject to Reg. 105 | 199 |
| 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 | 57 |
| 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 | 101 |
25 February 2014 Internal T.I. 2013-0475161I7 - Whether USCo has a PE in Canada
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11 April 2014 Internal T.I. 2013-0474851I7 F - Permanent establishment in Canada
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10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention
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18 June 2013 Internal T.I. 2011-0393451I7 - Treaty Exemption - Fixed Base available in Canada
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| Tax Topics - Treaties - Income Tax Conventions - Article 14 | 144 |
23 May 2013 IFA Round Table, Q. 10
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| 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
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28 November 2011 November CTF Roundtable, 2011-0426591C6 - Deemed services permanent establishment
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| Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(a) | 206 | |
| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | partnership subject to Reg. 105 withholding | 206 |
2012 Ruling 2012-0432141R3 - Server as a permanent establishment
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29 August 2012 External T.I. 2012-0433791E5 - Permanent Establishment
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27 April 2012 External T.I. 2011-0429361E5 - India non-resident activities in Canada
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18 October 2011 External T.I. 2010-0381951E5 - Existence of permanent establishment in Canada
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30 August 2011 External T.I. 2011-0402471E5 - Article V(9)(a), VII(1)
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27 January 2011 External T.I. 2010-0384901E5 - Article V, Paragraph 6(a) Canada-US Tax Convention
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24 February 2011 Internal T.I. 2010-0387901I7 - Permanent Establishment
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28 November 2010 CTF Roundtable Q. 9, 2010-0387091C6 - Late filing of T1 returns
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| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | penalty relief following breach of waiver | 168 |
5 August 2009 IFA Roundtable Q. 4, 2009-0319441C6 - Article V(9)(b) of the Canada-US Treaty
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2007 Ruling 2006-0211991R3 - Part XIII Tax
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(ix) | 46 |
2006 Ruling 2006-0173601R3 - Permanent establishment
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Income Tax Technical News, No. 34, 27 April 2006 under "Permanent Establishments"
Income Tax Technical News No. 33, 16 September 16 2005
9 September 2004 External T.I. 2004-007035 -
Income Tax Technical News No. 22, 11 January 2002
Income Tax Technical News, No. 18, 16 June 2000
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14 January 1999 No. 981253
30 November 1999 T.I. 982693
7 August 1998 Discussion Paper on Proposed Changes to Revenue Canada's Guidelines for Treaty-Based Waivers of Regulation 105 Withholding (Draft)
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| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | 0 |
28 December 1994 External T.I. 5-940793
27 July 1994 T.I. 940932 C.T.O "Permanent Establishment")
5 July 1994 External T.I. 5-933522 -
1994 A.P.F.F. Round Table, Q. 44
93 C.M.TC - Q. 15
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| Tax Topics - Treaties - Income Tax Conventions - Article 11 | 77 |
28 June 1993 T.I. (Tax Window, No. 32, p. 6, ¶2598)
31 May 1993 Memorandum (Tax Window, No. 32, p. 15, ¶2613)
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| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 17 |
1 December 1992 Memorandum (Tax Window, No. 27, p. 11, ¶2352; October 1993 Access Letter, p. 475)
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| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | 139 |
14 May 1991 T.I. (Tax Window, No. 3, p. 10, ¶1237)
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| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(4) | 52 |
25 March 1991 T.I. (Tax Window, No. 1, p. 9, ¶1166)
22 March 1990 Memorandum (August 1990 Access Letter, ¶1397)
IC 75-6R "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada"
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary or Wages | 20 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 14 | 35 |
Articles
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
Gary D. Sprague, "Observations on Treaty Interpretation – Spanish Supreme Court Addresses Commissionaires", Tax Management International Journal, 2016, p 55
Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141
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Maja Stubbe Gelineck, "Permanent Establishments and the Offshore Oil and Gas Industry – Part 1", Bulletin for International Taxation, April 2016, p. 208.
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
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.
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| 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.
Pierre-Marie Hourdin, "Is the Construction PE Clause in the OECD Model Treaty Satisfactory?", Tax Notes International, July 21, 2014, p. 229.
Leopoldo Parada, "Agents vs. Commissionnaires: A Comparison In Light of the OECD Model Convention", Tax Notes International, October 7, 2013, p. 59
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.
Lee A. Sheppard, "The Brave New World of the Dependent Agent PE", Tax Notes International, Vol. 71, No. 1, 1 July 2013, p. 10
Barbara M. Angus, "Chipping Away at the Permanent Establishment Concept", Tax Management International Journal, Vol. 42, No. 5 May 10, 2013, p. 259.
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:
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
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
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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| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) | 0 |