Glaxosmithkline Inc v Her Majesty the Queen

[2010] FCA 201

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(Judgment by: Stratas JA)

Glaxosmithkline Inc
vHer Majesty the Queen

Court:

Judges: Nadon JA
Layden-Stevenson JA

Stratas JA

Subject References:
Income Tax (Federal)
Estates and Trusts
Corporate and Commercial
Tax
Income tax
Non-residents
Withholding tax

Legislative References:
Income Tax Act, RSC 1985, c 1 (5th Supp) - Pt I; Pt XIII; s 20(1)(c)(i); s 56(2); s 67; s 69(2); s 212(2); s 214(3); s 214(3)(a); s 215(1); s 215(6); s 248(1)

Case References:
Bausch & Lomb Inc v Commissioner of Internal Revenue (1989) - 92 TC 525 (US TC)
Gabco Ltd v Minister of National Revenue (1968) - [1968] 2 Ex CR 511; 68 DTC 5210; [1968] CTC 313; 1968 CarswellNat 285 (Can Ex Ct)
Petro-Canada v R (2004) - 2004 FCA 158; 2004 CarswellNat 1163; 2004 CarswellNat 4267; 2004 CAF 158; 2004 DTC 6329
(sub nom Petro-Canada v Minister of National Revenue) - 319 NR 261; [2004] 3 CTC 156 (FCA)
Roche Products Pty Ltd v Federal Commissioner of Taxation (2008) - [2008] AATA 639
Safety Boss Ltd v R (2000) - 2000 CarswellNat 36; 2000 DTC 1767; [2000] 3 CTC 2497
Singleton v R (2001) - 2001 SCC 61
(sub nom Singleton v Minister of National Revenue) - 275 NR 133; (sub nom Singleton v Canada); 204 DLR (4th) 564; 2001 CarswellNat 2019; 2001 CarswellNat 2020; 2001 DTC 5533 (Eng); 2001 DTC 5545 (Fr); [2002] 1 CTC 121
(sub nom Singleton v Canada) - [2001] 2 SCR 1046 (SCC)

Other References:
Canada-United Kingdom Income Tax Convention, 1978, C.T.S. 1980/25- Article 10 1(a)

Hearing date: March 8, 2010
Judgment date: 26 July 2010

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Judgment by:
Stratas JA

I agree