Cases
Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22
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| Tax Topics - Treaties - Income Tax Conventions - Article 3 | deeming an employee to be an independent contractor did not oust the Treaty Employment Income Article | 462 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | principles in determining the scope of a deeming provision | 367 |
Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22
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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 | 517 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | domestic deeming provision had Treaty effect | 279 |
Gulfmark offshore N.S. Limited v. Canada, 2007 DTC 5563, 2007 FCA 302
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| Tax Topics - Treaties - Income Tax Conventions - Article 27A | 101 |
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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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(m) | 133 | |
| Tax Topics - Statutory Interpretation - Treaties | 35 |
Sun Life Assurance Co. of Canada v. Pearson, 1986 BTC 282 (C.A.)
Abed Estate v. The Queen, 82 DTC 6099, [1982] CTC 115 (FCA)
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| 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)
See Also
Vincent v. Agence du revenu du Québec, 2020 QCCQ 3605
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| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) | non-resident retired silent partner was a partner of Canadian firm | 372 |
Irish Bank Resolution Corporation Ltd v Revenue and Customs, [2020] EWCA Civ 1128
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| Tax Topics - Treaties - Income Tax Conventions | subsequently-added material in OECD Commentaries could be reviewed if they were not inconsistent with contemporaneous commentaries | 228 |
GE Energy Parts Inc. v. Commissioner of Income Tax (International Taxation), ITA 621/2017, 21 December 2018 (High Court of Delhi)
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| Tax Topics - Treaties - Income Tax Conventions - Article 4 | GE U.S. companies had a PE in India based on the intensive negotiation of their employees in India in contact negotiations | 309 |
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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| Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant | restrictive covenant definition is broad | 102 |
| Tax Topics - Treaties - Income Tax Conventions - Article 22 | restrictive covenant payment not eligible for relief under Lux Treaty | 266 |
Canada-U.S. Income Tax Convention - Agreement between Competent Authorities on the interpretation of Article VII (Business Profits) CRA Notice dated 19 July 2012
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 External T.I. 9520065 - BORROWINGS EFFECTIVELY CONNECTED TO A PE
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10 May 1995 External T.I. 9332355 - CAPITAL GAINS
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16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)
6 January 1992 T.I. (Tax Window, No. 15, p. 14, ¶1679)
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| Tax Topics - Treaties - Income Tax Conventions - Article 3 | 129 |
IC 87-2 "International Transfer Pricing and Other International Transactions", para. 32
IT-468R "Management or Administration Fees Paid to Non-Residents"
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 28 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(2) | 34 |
Articles
Nathan Boidman, "How Will Revised Sourcing Rules Affect Sales of U.S.-Made Goods Abroad?", Tax Notes International, 10 February 2020, p. 655
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| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | 181 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 24 | 482 |
Joshua Lawrence, "New York Nexus Widens", Canadian Tax Highlights, Vol. 22, No. 8, August 2014, p. 1.
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.
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| Tax Topics - Income Tax Act - Section 10 - Subsection 10(2) | 0 |