Article 7 - Business Profits

Cases

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

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Tax Topics - Treaties - Income Tax Conventions - Article 3 a domestic provision deeming employment income to be from trade rendered it business profits for Treaty purposes 491
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions domestic deeming provision had Treaty effect 259

Gulfmark offshore N.S. Limited v. Canada, 2007 DTC 5563, 2007 FCA 302

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Cudd Pressure Control Inc. v. Canada, 98 DTC 6630 (FCA)

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Utah Mines Ltd. v. The Queen, 92 DTC 6194 (FCA)

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Sun Life Assurance Co. of Canada v. Pearson, 1986 BTC 282 (C.A.)

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Abed Estate v. The Queen, 82 DTC 6099, [1982] CTC 115 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(e) no indication of reserve claimed in previous sale year 128
Tax Topics - Income Tax Act - Section 152 - Subsection 152(7) 129
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) taxpayer did not object to Minister deducting reserve 157

Loeck v. The Queen, 78 DTC 6368, [1978] CTC 528 (FCTD), aff'd 82 DTC 6071, [1982] CTC 64 (FCA)

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Ostime v. Australian Mutual Provident Society (1959), 38 TC 492 (HL)

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See Also

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

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Tax Topics - Treaties - Income Tax Conventions - Article 5 not carrying on business "through" sub's premises if no right to use them 460

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 5 services PE was not required to be a fixed place of business – and a client boardroom so qualified anyway/double counting of days for 183-day test permitted 537

Wuslich v. MNR, 91 DTC 704 (TCC)

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Tax Topics - General Concepts - Illegality 33

Administrative Policy

26 May 2016 IFA Roundtable Q. 2, 2016-0642061C6 - AOA & Notional Expenses

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20 November 2014 Internal T.I. 2014-0539631I7 - Restrictive Covenants-Part XIII (Luxembourg)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant restrictive covenant definition is broad 90
Tax Topics - Treaties - Income Tax Conventions - Article 22 restrictive covenant payment not eligible for relief under Lux Treaty 256

Canada-U.S. Income Tax Convention - Agreement between Competent Authorities on the interpretation of Article VII (Business Profits) CRA Notice dated 19 July 2012

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14 November 2007 External T.I. 2007-0253321E5 - Non-resident withholding tax

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Income Tax Technical News, No. 18, 16 June 2000

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17 January 1996 T.I. 952006 (C.T.O. "Borrowing is Effectively Connected to a Permanent Establishment")

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10 May 1995 T.I. 933235 (C.T.O. "Capital Gains")

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16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)

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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 3 125

IC 87-2 "International Transfer Pricing and Other International Transactions", para. 32

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IT-468R "Management or Administration Fees Paid to Non-Residents"

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Articles

Joshua Lawrence, "New York Nexus Widens", Canadian Tax Highlights, Vol. 22, No. 8, August 2014, p. 1.

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Michael Kobetsky, "Inter-Bank Loans: Determining a Branch's Business Profits Under Article 7 of the OECD Model", International Bureau for Fiscal Documentation, February 2005, p. 48.

David A. Ward, "Attribution of Income to Permanent Establishments", Canadian Tax Journal, Vol. 48, No. 3, 2000, p. 559.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(2) 0

Purdy, Zanchelli, "Calculating and Supporting Management Fees (A Departure from the 'Back of the Envelope' Approach)", International Tax Planning, 1996 Canadian Tax Journal, Vol. 44, No. 1, p. 157.

Markovitz, "Permanent Establishment - Home Office Relations", International Tax Planning, 1996 Canadian Tax Journal, Vol. 44, No. 4, p. 1127.

OECD

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