Article 3

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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Locations of other summaries Wordcount
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 (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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Locations of other summaries Wordcount
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...

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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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Locations of other summaries Wordcount
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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Locations of other summaries Wordcount
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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Words and Phrases
enterprise
Locations of other summaries Wordcount
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,...

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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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Words and Phrases
enterprise carry on
Locations of other summaries Wordcount
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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Locations of other summaries Wordcount
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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Locations of other summaries Wordcount
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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Locations of other summaries Wordcount
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...

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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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Locations of other summaries Wordcount
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,...

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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...

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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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