Black v. Canada (SCC – Leave Application Dismissed – April 30, 2015)

Black v. Canada (SCC – Leave Application Dismissed – April 30, 2015)

Précis: On April 30, 2015 the Supreme Court of Canada dismissed, with costs, an application for leave to appeal the Black v. Canada decision of the Federal Court of Appeal which held that the Canada-United Kingdom Tax Convention (1978) (the “Convention”) does not protect a UK resident from Canadian taxation of non-Canadian income not taxed by the UK.

Decision: Black v. Canada (November 26, 2014 – 2014 FCA 275) was a decision affirming the Tax Court in dismissing the taxpayer’s appeal.

http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/99839/index.do New Window

The Federal Court of Appeal held that the Tax Court correctly determined that although the appellant was deemed to be a resident of the United Kingdom under the Convention, the Minister could assess tax on the basis that the appellant was a resident of Canada for the purposes of the Income Tax Act. The Court of Appeal also held that the Convention does not protect the non-Canadian source income of a UK resident which is earned outside the UK and not taxed by the UK.

On April 30, 2015 the Supreme Court of Canada dismissed Mr. Black’s leave application, with costs, bringing a long saga to an end.

Source: Supreme Advocacy Letter #26

http://supremeadvocacy.ca/ New Window