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