Taxation of Royalties in an International Setting

2009 IFA Travelling Lectureship Reading Materials

Nathan Boidman

ADDITIONS – 27/08/09 

Both  the lecture notes and the Appendices ( attached herewith) will  be augmented and or completed by  supplements ( marked for ease of placement in hard copy binders made up by registrants) which will be released both (1) between the date of this first release and the date of the lecture and ( 2) after the lecture.  

The Canadian IFA Branch has secured all necessary approvals to reproduce all materials in all the Appendices.


Taxation of Royalties in an International Setting (revised January 21, 2009)


Table of Appendices Accompanying Lecture Outline FINALIZED 27/08/09 


 Appendix 1         Re Commercial Law Definitions of Royalties
 Appendix 2   CTJ Article by Duncan Osborne
 Appendix 3   CTF Paper by Geoffrey Walker
 Appendix 5   Re Paragraph 12(1)(g)
 Appendix 21  Re Paragraph 212(1)(d)
 Appendix 22  CRA on Paragraph 212(1)(d)
 Appendix 23  CRA on Scope of Subparagraph 212(1)(d)(iii)
 Appendix 24  The Surrogatum – In Lieu of Rule for Part XIII
 Appendix 25  Withholding Agent Factors
 Appendix 26  Her Majesty The Queen v. Saint John Shipbuilding & Dry Dock Co. Ltd.
 Appendix 27  Hasbro Canada Inc. v. Her Majesty The Queen
 Appendix 28  CRA on Shrink Wrap vs. Custom Software
 Appendix 29  CRA and Finance on OECD Views on Software and Other “Digital” Property
 Appendix 30  Bundled Transactions
 Appendix 31  David Ward on the Role of OECD Model Treaty Commentaries
 Appendix 32  1993 Canadian Treaty Policy on Article 12
 Appendix 33  OECD on Royalties
 Appendix 34  Select Canadian Treaty Provisions on Royalties
 Appendix 35  UN Model Treaty
 Appendix 36  Treatment in India – Software Transactions
 Appendix 38  Part XIII Aspects of Proposed Section 56.4
 Appendix 40  Pending Case of Velcro and Beneficial Ownership
 Appendix 61  Transfer Pricing for Royalties
 Appendix 62  Cost Sharing
 Appendix 63  Re Merck and Paragraph 247(2)(b)
 Appendix 63A  OECD on Recharacterization – NEW 27/08/09
 Appendix 64  Re Gildan and “Restructuring Transaction”  UPDATED 27/08/09
 Appendix 65  OECD Business Restructuring  UPDATED 27/08/09
 Appendix 71  Re Section 78 and Related Matters
 Appendix 75  Materials on Notational Intra-Company Arrangements NEW 27/08/09
 Appendix 81  CRA Studies of E-Commerce UPDATED 27/08/09
 Appendix 82  E-Commerce and OECD
 Appendix 86  OECD on Permanent Establishments and E-Commerce
 Added Reading  Additional Materials to be integrated into final version of paper and appendices






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