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首页> 外文期刊>Journal of Taxation of Investments >Canadian Taxation of U.S. LLCs: Practice Implications of TD Securities (USA) LLC v. The Queen
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Canadian Taxation of U.S. LLCs: Practice Implications of TD Securities (USA) LLC v. The Queen

机译：美国有限责任公司的加拿大税收：道明证券（美国）有限责任公司诉皇后案的实践启示

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摘要

The Tax Court of Canada recently released its judgment in TD Securities (USA) LLC v. The Queen.1 The issue in this case was whether the taxpayer (TD-LLC), a limited liability company (LLC) established under the laws of the United States, was entitled to enjoy the benefits of the Canada-U.S. Income Tax Convention (the Canada-U.S. Treaty) in respect of Canadian-source income for the 2005 and 2006 tax years. The specific issue was whether TD-LLC was a resident of the U.S. for purposes of Article IV2 of the Canada-U.S. Treaty. The Fifth Protocol entered into between Canada and the U.S. amended the Canada-U.S. Treaty to add specific rules applicable to LLCs. It was adopted and came into force after the periods in question. It has been a long-standing administrative position of the Canada Revenue Agency (CRA) that a fiscally transparent LLC is a corporation but not entitled to Canada-U.S. Treaty benefits because it is not a resident of the U.S. for purposes of the Canada-U.S. Treaty. The Tax Court of Canada rejected the CRA's position and allowed the appeal.
机译：加拿大税务法院最近在TD Securities（USA）LLC诉Queen一案中宣布了判决。本案中的问题是，纳税人（TD-LLC）是否是根据加拿大法律设立的有限责任公司（LLC）。美国有权享受《加拿大-美国所得税公约》（《加拿大-美国条约》）在2005和2006纳税年度加拿大来源所得的利益。具体问题是，根据《加拿大-美国条约》第IV2条的规定，TD-LLC是否为美国居民。加拿大和美国之间签订的《第五议定书》修订了《加拿大-美国条约》，增加了适用于有限责任公司的特定规则。它在有关期间通过并生效。加拿大税务局（CRA）长期以来的行政职位是，具有财务透明性的有限责任公司是一家公司，但无权享受《加拿大-美国条约》的待遇，因为就加拿大-美国而言，它不是美国居民。条约。加拿大税务法院拒绝了CRA的立场，并允许上诉。

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