Swantje v. Canada

[1996] 1 SCR 73 Court SCC Decision date 1996-02-02 Docket 24439 English

PartiesHelmut Swantje Appellant·Her Majesty The Queen Respondent

Judges La Forest, Gérard V.; L'Heureux-Dubé, Claire; Gonthier, Charles Doherty; Cory, Peter deCarteret; McLachlin, Beverley; Iacobucci, Frank; Major, John C.

Delivered by Iacobucci J.

On appeal from Federal Court of Appeal

Subjects Taxation

Contents

Iacobucci J.

Iacobucci J. ‑‑ We are all of the view that this appeal should be dismissed for the reasons of Marceau J.A. in the Federal Court of Appeal. We would add that in our opinion the provisions of the Canada‑Germany Tax Agreement do not apply in these circumstances to prevent the operation of s. 180.2 of the Income Tax Act. Accordingly, the appeal is dismissed with costs.

Statutes and regulations cited

Income Tax Act
- s. 180.2 of the Income Tax Act ¶ 1