Treaties

Table of Contents

Treaties
Cases(14)
See Also(9)
Administrative Policy(2)
Articles(11)

Subtopics

Cases

Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38, [2016] 2 S.C.R. 80

Brown J, for the majoirty, indicated that substantial deference should be given to the specialized expertise of the Canadian International Trade...

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Tax Topics - Other Legislation - Federal - Customs Tariff Act - Schedules - General Rules for the Interpretation of the Harmonized System - Rule 2 - Rule 2(b) good must be described in headings - even if not ultimately included therein because of their composite nature — before Rule 2 can apply 783
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions an “includes” definition could reasonably be viewed as being limited by the listed items 205

Canada v. Sommerer, 2012 DTC 5126 [at 7219], 2012 FCA 207

After finding that s. 75(2) did not apply to attribute to the Canadian-resident taxpayer a taxable capital gain realized by an Austrian private...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) Austrian foundation likely not a trust 181
Tax Topics - Income Tax Act - Section 248 - Subsection 248(5) 84
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) does not apply to FMV purchases 236
Tax Topics - Treaties - Article 13 attributed gain not included 415

Allchin v. Canada, 2004 DTC 6468, 2004 FCA 206

Malone J.A. stated (at p. 6470) that "while technical explanations attached to treaties are not binding on the Court, they may be accepted as...

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Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) correctness standard for isolated legal error 62
Tax Topics - Treaties - Article 4 101

Edwards v. Canada, 2003 DTC 5667, 2003 FCA 378

In finding that the Canada-China Convention did not apply to the Hong Kong Special Administrative Region of the People's Republic of China in...

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Pacific Network Services Ltd. v. MNR, 2002 DTC 7585 (FCTD)

"The applicants' assertion that Article 26 of the Canada-France Income Tax Convention should receive a strict and literal interpretation should...

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Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) 96
Tax Topics - Treaties - Article 27 implied power to exercise requirements for information 105

Wolf v. Canada, 2002 DTC 6853, 2002 FCA 96

Before considering the French version of Article XV of the Canada-U.S. Convention in detail, Décary J.A. referred (at p. 6867) to the principle...

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Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454 (FCA)

Before going on to refer to a passage contained in the U.S. Treasury Technical Explanation to the Canada-U.S. Income Tax Convention, MacGuigan...

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Tax Topics - Treaties - Article 13 period before 1972 excluded 93
Tax Topics - Treaties - Article 3 94

Coblentz v. The Queen, 96 DTC 6531 (FCA.)

The Court found that the U.S. Treasury Department Technical Explanation facilitated its understanding of Article 18 of the Canada-U.S. Convention.

Locations of other summaries Wordcount
Tax Topics - Treaties - Article 18 136

Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 S.C.R. 802

Before referring to various extrinsic materials, Iacobucci J. stated (at p. 5396) that "reviewing the intentions of the drafters of a taxation...

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Tax Topics - Treaties - Article 4 198

Thiel v. Federal Commissioner of Taxation, 90 A.TC 4717 (HC of A.)

McHugh J. stated (p. 4727):

"Because the interpretation provisions of the Vienna Convention reflect the customary rules for the interpretation of...

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Tax Topics - Treaties - Article 3 120

Gladden Estate v. The Queen, 85 DTC 5188, [1985] 1 CTC 163 (FCTD)

"Contrary to an ordinary taxing statute a tax treaty or convention must be given a liberal interpretation with a view to implementing the true...

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Tax Topics - Treaties - Article 13 deemed disposition 61

R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504

The meaning that a term used in a Convention had at the time that the Convention was brought into the laws of Canada by statue will not be altered...

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Hunter Douglas Ltd. v. The Queen, 79 DTC 5340, [1979] CTC 424 (FCTD)

The court considered an admission of an officer of the Department of National Revenue, who was examined for discovery, that a change in the...

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Tax Topics - Treaties - Article 10 149

Vauban Productions v. The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5371, [1979] CTC 262 (FCA)

Addy, J. indicated that he was "conscious" of the principle that "a liberal interpretation should be given to a tax convention".

See Also

Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3

At issue in a motion brought under Rule 58(1) was whether Art. XXII(2) of the Canada-Brazil Treaty contemplated that a Canadian foreign tax credit...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Article 24 Brazilian tax sparing provision did not permit the taxpayer to shelter Canadian-source income 594
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) foreign source interest reduced by related expenses 412

Ben Nevis (Holdings) Ltd. v. Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578

Before rejecting the taxpayer's submission that Article 25A of the Convention between South Africa and the U.K., which if it permitted the South...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity creation of new collection right did not entail retrospectivity 159
Tax Topics - Statutory Interpretation - Revenue Rule pre-Treaty revenue rule 122
Tax Topics - Statutory Interpretation - Revenue Rule 116
Tax Topics - Treaties - Article 26A new tax collection Article applied to old tax debts 222

Sommerer v. The Queen, 2011 DTC 1162 [at 845], 2011 TCC 212, aff'd 2012 FCA 207

The Canadian-resident taxpayer transferred shares to an Austrian private foundation, which held the shares under an arrangement which was found by...

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Canada v. Prévost Car Inc., 2009 DTC 5721, 2009 FCA 57

Décary, J.A. stated (at para. 11) that it was appropriate to refer to OECD commentaries issued subsequent to the date of a Treaty (at para....

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Locations of other summaries Wordcount
Tax Topics - Treaties - Article 10 200

MIL (Investments) S A v. The Queen, 2006 DTC 3307, 2006 TCC 460, aff'd 2007 FCA 236

In March 1993 an individual ("Boulle") transferred his shares of a Canadian public junior exploration company ("DFR") to the taxpayer, which was a...

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Edwards v. The Queen, 2002 DTC 185 (TCC), aff'd supra 2003 DTC 5667, 2003 FCA 378

In the course of considering whether the China-Canada Income Tax Convention applied to Hong Kong income taxes after Hong Kong became part of the...

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Merrins v. The Queen, 2002 DTC 1848 (TCC)

In finding that the taxpayer (who was a resident of Ireland in receipt of both Canadian old age security payments and also pension income that...

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Cheek v. The Queen (2002), docket 1999-1113-IT-G (TCC)

Mogan T.C.J. stated that:

"When there is any inconsistency between the provisions of the [Canada-U.S.] Convention and the provisions of the Income...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Article 16 58

RMM Canadian Enterprises Inc. v. The Queen, 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)

In finding that a deemed dividend arising under s. 84 did not result from an "alienation" for purposes of Article XIII of the Canada-U.S. Income...

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Administrative Policy

24 March 2016 Internal T.I. 2016-0634191I7 - Income from a U.S. trust

Canada has stated that the [U.S. Treasury] Technical Explanations accurately reflect understandings reached in the course of negotiations with...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(5) income distributions from non-resident trust were property income 123

28 May 2015 IFA Roundtable Q. 12, 2015-0581521C6 - IFA 2015 Q.12: Canada-Switzerland Treaty

A corporation resident in Switzerland ("Swissco") wholly-owns "Holdco," which wholly-owns "Canco"). S. 214(3)(a) deems Canco to pay a dividend to...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Article 10 resolution of conflicting French and English Treaty versions of Swiss Treaty in taxpayer's favour 89

Articles

Justice Marshall Rothstein, "An Overview of the Supreme Court of Canada", Bulletin for International Taxation (IBFD), January/February 2016, p. 20.

International rules of interpretation (pp. 24-25)

[W]hen interpreting treaties, Canadian courts generally use international rules of...

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Michael Lang, "Income Allocation Issues Under Tax Treaties", Tax Notes International, April 21, 2014, p. 285.

No implications of specific safe harbours (p. 287)

Therefore, a special provision is no indication that something else applies outside its...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Article 13 506

Michael N. Kandev, Brandon Wiener, "Some Thoughts on the Use of Later OECD Commentaries after Prévost Car", Tax Notes International, 25 May 2009, p. 667

Richard G. Tremblay, Peter MacDonald, "General-Anti-Avoidance Rule and Treaty Shopping: Why Courts Should Not Be Asked to Do the Job of Legislators", International Tax, Vol. XII, No. 2, 2004, p. 844.

James S. Hausman, "Interpreting Tax Treaties - A Canadian Perspective", Bulletin for International Fiscal Documentation, Vol. 55, No. 3, March 2001, p. 93.

Klaus Vogel, "The Influence of the OECD Commentaries on Treaty Interpretation", Bulletin for International Fiscal Documentation, Vol. 54, No. 12, 2000, p.612.

D. Sandler, J. Li, "The Relationship between Domestic Anti-Avoidance Legislation and Tax Treaties", 1997 Canadian Tax Journal, Vol. 45, No. 5, p. 891.

David A. Ward, "Conflicting (Domestic and Treaty) Interpretational Approaches in the Two Countries: A Canadian Perspective", Cross-Border Taxation Issues and Development 1996, International Fiscal Association, p. 531.

Déry, David A. Ward, "Interpretation of Double Taxation Conventions", Cahiers de droit Fiscal International, Volume LXXVIIIa, p. 259.

Baxter, Double Taxation Agreements and International Tax Law, Sweet Maxwell (London, 1991).

David A. Ward, "Principles to be Applied in Interpreting Tax Treaties", 1977 Canadian Tax Journal, p. 263.

Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Treaties 0

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