The Resource CGI Holding LLC v Minister of National Revenue : 2016 FC 1086

CGI Holding LLC v Minister of National Revenue : 2016 FC 1086

Label
CGI Holding LLC v Minister of National Revenue : 2016 FC 1086
Title
CGI Holding LLC v Minister of National Revenue : 2016 FC 1086
Contributor
Subject
Language
eng
Summary
Judgment by the Federal Court of Canada, judgment date 20 June 2016. This case raises the issue whether the conduct of a competent authority in respect of mutual agreement procedure (MAP) under a double tax treaty is or is not amenable to judicial review. The taxpayer sought the reduced withholding tax from Canada under the Canada-US treaty, and when refused, it initiated MAP through the US competent authority. The two competent authorities failed to reach agreement. The taxpayer sought judicial review of the Canadian competent authority in respect of the MAP procedure, arguing that it failed to understand the taxation in the US, and did not respect procedural fairness. The taxpayer sought access to the Tax Court of Canada to challenge its taxation. The Canadian revenue authorities argued that MAP proceedings were between the governments, and not amenable to judicial review. The Court disagreed. However, it found that the authorities had acted reasonably, there had been no breach of procedural fairness, and no order was made in favour of the taxpayer. The important point of the case is in the first finding: that competent authorities are subject to judicial review in their conduct of MAP
Citation source
In: International tax law reports. - London. - Vol. 19 (2017), part 4 ; p. 692-705
Geographic coverage
North America
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • MAP
  • case law
  • tax treaty
Label
CGI Holding LLC v Minister of National Revenue : 2016 FC 1086
Instantiates
Publication
Label
CGI Holding LLC v Minister of National Revenue : 2016 FC 1086
Publication

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