The Resource Wolf v R : 2019 FCA 283

Wolf v R : 2019 FCA 283

Wolf v R : 2019 FCA 283
Wolf v R : 2019 FCA 283
Judgment by the Canadian Federal Court of Appeal, decision date 15 November 2019. The taxpayer was a US citizen and resident who held a patent which he licensed to an American company of which he was a shareholder and the patent was sub-licensed. He also spent 188 days during the relevant tax year in Canada on a contract through an intermediary. The Canadian Ministry of National Revenue assessed the taxpayer for Canadian tax on the ground that it had been earned through a deemed permanent establishment in Canada under art V(9)(a) of the Canada-US double taxation convention. The taxpayer appealed against the assessment. The Tax Court of Canada ruled in favour of the tax authorities. The taxpayer appealed to the Canadian Federal Court of Appeal which has unanimously upheld the decision of the Tax Court of Canada. The central issue was the failure of the taxpayer to prove that more than 50% of gross active business revenues of the taxpayers' enterprise was not derived from Canada. The Court of Appeal confirmed the decision of the Tax Court that the taxpayer had failed to bring evidence to prove this fact
Citation source
In: International tax law reports. - London. - Vol. 23 (2020), part 1 ; p. 1-10
Geographic coverage
North America
Language note
Baker, P
  • case law
  • individual income tax
  • services PE
  • tax treaty
  • burden of proof
  • 183 days rule
Wolf v R : 2019 FCA 283

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