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...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation | profits of LLC earned directly by members | 42 |
| Tax Topics - Treaties - Income Tax Conventions - Article 24 | UK LLC member had a personal (non-proprietary) entitlement to his share of LLC profits as they arose | 485 |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | pragmatic approach to determining "same" - also appearing in IV,7(b) of Cda-US Treaty | 142 |
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....
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| Tax Topics - Treaties - Income Tax Conventions | 64 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | period before 1972 excluded | 93 |
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...
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...
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| Tax Topics - Treaties - Income Tax Conventions - Article 7 | UK domestic provision deeming employee to be independent contractor did not engage Art. 7 | 232 |
| 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
The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, as an employee, undertook...
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| Tax Topics - Treaties - Income Tax Conventions - Article 7 | employment income deemed by domestic provision to be business profits | 138 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | domestic deeming provision had Treaty effect | 294 |
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...
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | private equity fund LP with 5-year holding objective realized share gain on income account | 175 |
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | gains of a NR PE fund from disposals of Australian share investments that were managed in part in Australia were derived from Australia | 427 |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | exclusion in Art. 13 of Aust.-U.S. Treaty for real property dispositions extended to shares of Australian holding company holding mining leases through grandchild | 420 |
| Tax Topics - General Concepts - Stare Decisis | lower court not bound by a point of law that was assumed rather than examined by a higher court | 292 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | assessment of partnership was assessment of partners | 89 |
| Tax Topics - Treaties - Income Tax Conventions - Article 6 | Art. 6 extends common law meaning of real property | 198 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) | shares of lithium mining and processing company were derived principally from the processing rather than mining operation and, thus, were not taxable Australian real property | 514 |
| Tax Topics - Income Tax Act - Section 218.3 - Subsection 218.3(1) - Canadian Property Mutual Fund Investment | shares of Australian mining company were primarily attributable to the processing rather than mining operations | 142 |
| Tax Topics - General Concepts - Fair Market Value - Other | processing assets of mining company were more valuable than its mining assets | 238 |
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,...
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...
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| Tax Topics - Treaties - Income Tax Conventions | 83 |
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...
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| Tax Topics - Treaties - Income Tax Conventions - Article 29A | a trust is related for purposes of Art. XXIX-A (3) of the Canada-U.S. Treaty to a corporation that is controlled by its corporate trustee | 338 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) | a trust is related to a sub of its corporate trustee | 74 |
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,...
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| Tax Topics - Treaties - Income Tax Conventions - Article 4 | meaning of “substantially all” in UAE Convention informed by its meaning under ITA | 280 |
| Tax Topics - Income Tax Regulations - Regulation 5907 - Subsection 5907(11.2) - Paragraph 5907(11.2)(a) | FA required to have its central management and control in the Treaty country in addition to satisfying the Treaty residence test | 251 |
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...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | life annuity, but not lump sum, received from divorced ex-spouse in France as “compensatory allowances” under the French Civil Code was taxable as support | 166 |
| Tax Topics - Treaties - Income Tax Conventions - Article 18 | life annuity, was to be treated for Treaty purposes as alimony or similar payments since it was treated by CRA as a support amount under ITA | 210 |
| Tax Topics - Treaties - Income Tax Conventions - Article 21 | non-taxability of lump sum compensation allowance under French law not altered by Art. 21 | 59 |
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...
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...
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| Tax Topics - Treaties - Income Tax Conventions - Article 7 | 21 |
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,...
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...
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.
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) | 0 | |
| Tax Topics - Treaties - Income Tax Conventions | 0 |