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MATERIALS a a ,r a • ’ t. ' i/'r'' a mm BORA LAT LIBRAfty AUG 3 0 2004 FACULTy OF LAW UNIVERSITY W TORONTO INTERNATIONAL TAXATION First Term, 2004-2005 Instructor: William J. Bies MATERIALS Digitized by the Internet Archive in 2018 with funding from University of Toronto https://archive.org/details/internationaltaxOObies University of Toronto International Taxation First Term, 2004-2005 William J. Bies index of Materials Page No. Articles World Tax Hegemony: The Thrust For A World Tax System 1 Howard J. Kellough, O.C. 2001 CR p. 7:1 Interpreting Canada’s Tax Conventions 33 James S. Ha asm an IFA Special Seminar - 2000, 3:1 The Interaction Between Bilateral Income Tax Conventions 48 And Canadian Domestic Tax Law Stephen R. Richardson IFA Special Seminar - 2000, 4:1 Tax Treaty Abuse: A Second Look 84 Nathalie Goyette 2003 CTJ 2 The Concept of Residence 125 Allan R. Lanthier, FCA IFA Special Seminar-2000, 13:1 Permanent Establishment: The Canadian Perspective 146 Sandra E. Jack, D. Blair Nixon and Wanda L Rumball IFA Special Seminar-2000, 15:1 The Canadian Triangle: Policy Reflections on the Uneasy 181 Interaction of Subsection 15(2), Section 17, and Subsection 95(2) Richard Tremblay and Scott Wilkie 2002 CR p.18:1 Page No. Barbados As A Base for Offshore Activities 197 Doug Connell and Sandra Goldberg 2002 CR p. 19:1 The Global Evolution of a High-Tech Company: 223 Canadian and US Perspectives Wayne L Tunney and David G. Roberts 2000 CR p.2:1 Canadian Taxation of Offshore Income: A Primer 259 Pierre J. Bourgeois, CA 99 CRp.2:1 Corporate Migration: A Comparison of Canadian and US 292 Income Tax Rules Firoz Talakshi and Patrick A. Jackman 2001 CR p.21:1 Thin Capitalization: Cross-Border Issues and Strategies 328 Allan R. Lanthier 2003 CR p.25:1 -25:14 Jurisprudence United Geophysical Company of Canada 346 61 DTC 1099 Sudden Valley Inc. 357 76 DTC 6448 Melford Developments Inc. 361 82 DTC 6281 Utah Mines Ltd. 371 92 DTC 6194 Crown Forest Industries Limited 377 95 DTC 5389 Cudd Pressure Control 398 98 DTC 6630 Specialty Manufacturing Limited 413 99 DTC 5222 Ogden Palladium Services (Canada) Inc. 429 2001 DTC 345 Thomas F. Cheek 444 2002 DTC 1283 Salomon Revah 458 2004 DTC 2735 Interpretation Bulletins IT137R3 462 Additional Tax on Certain Corporations Carrying on Business in Canada IT137R3SR 468 Additional Tax on Certain Corporations Carrying on Business in Canada IT161R3 (Archived) 472 Non-Residents - Exemption From Tax Deductions at Source on Employment on Employment Income IT161R3SR (Archived) 474 Non-Resident Exemption IT173R2 475 Capital Gains Derived in Canada by Residents of the United States IT173R2SR 480 Capital Gains Derived in Canada by Residents of the United States IT176R2 485 Taxable Canadian Property - Interests In and Options On Real Property and Shares IT177R2 488 Income Tax Act - Permanent Establishment of a Corporation in a Province IT221R3 . , 492 Income Tax Act - Determination of an Individual’s Residence Status 1T420R3 Revised by IT420R3SR 500 Income Tax Act - Non-Residents - Income Earned In Canada 511 IT420R3SR Non-Residents - Income Earned in Canada IT 447 516 Income Tax Act - Residence of a Trust or Estate IT 451R 518 Deemed Disposition and Acquisition on Ceasing to be or Becoming Resident in Canada Information Circulars IC72-17R4 524 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116 IC76-12R5 533 Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries With Which Canada Has a Tax Convention IC77-16R4 560 Non-Resident Income Tax Report of the Technical Committee on Business Taxation International Taxation - Chapter 6 585 Taxation of Inbound Investment - Working Paper 96-12 623