The Resource Black v R : 2014 TCC 12

Black v R : 2014 TCC 12

Black v R : 2014 TCC 12
Black v R : 2014 TCC 12
Judgment by the Tax Court, judgment date 14 January 2014. The taxpayer was a Canadian citizen but was, according to the criteria set out by the Canada-UK Income Tax Convention, a resident of the UK for tax purposes. Because he was not domiciled in the UK, however, he was, under UK domestic tax law liable for tax only on income earned in or remitted to the UK. The taxpayer accrued substantial income which was neither earned in the UK nor remitted there, including income which was derived from Canada but was not taxable there if he was not a resident. Nor was it taxable in the UK. The Minister of Revenue assessed the taxpayer for tax on income earned in Canada in one particular year, arguing that under the (Canadian) Income Tax Act, the taxpayer had been resident in Canada in that year. The taxpayer objected, claiming that the determination that he was resident in the UK under the double taxation convention overrode the Canadian domestic law. A person who is treated under the tiebreaker rules as a resident of one contracting state for the purposes of a convention, does not cease to be a resident of either state for domestic law purposes, unless the domestic law specifically so provides
Citation source
In: International tax law reports. - London. - Vol. 16 (2014),
Geographic coverage
  • North America
  • European Union
  • Europe
Language note
Baker, P
  • case law
  • tax treaty
  • residence
  • domestic tax law
  • tie-breaker rule
Black v R : 2014 TCC 12

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