Tax Treaty Case Law around the Globe 2023
1. Aufl. 2024
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1. Introduction
All of Canada’s bilateral tax treaties include an exchange of information provision based on Article 26(1) of the OECD Model Tax Treaty which provides that the competent authorities of the contracting states
shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention.
In Rémillard v. Canada, the applicant asked the Federal Court of Canada to set aside or otherwise withdraw three information exchange requests (IERs) by the Canadian competent authority to the competent authorities of Barbados, Switzerland, and the United States on the grounds, among others, that the information was not foreseeably relevant for an audit by the Canada Revenue Agency (CRA or the Agency) to determine the taxpayer’s residence for tax purposes. The court rightly rejected this request on the grounds that the information was foreseeably relevant to determining his residenc...