Canada vs TeleTech Canada Inc., May 2013, Federal Court, Case No. T-788-11

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TeleTech Canada Inc.  is seeking judicial review of what it says is the continuing refusal of the Canada Revenue Agency to provide it with relief from double taxation, allegedly in breach of the CRA’s obligations under articles IX and XXVI of the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital, 26 September 1980, Can. T.S.  1984 No. 15, as implemented by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20.

In its application, TeleTech Canada seeks an order of mandamus compelling the CRA to accept its application for competent authority consideration and to provide the company with relief from double taxation under Article IX of the Treaty by submitting the matter to binding arbitration, pursuant to the provisions of Article XXVI of the Treaty.

The Court concluded that there has been no “continuing refusal” on the part of the CRA. Rather, two discrete decisions were made by the CRA in relation to TeleTech Canada’s requests for relief from double-taxation, neither of which has been directly challenged by the company.  I have further concluded that TeleTech Canada has not established that it is entitled to an order of mandamus, with the result that the application will be dismissed.

 

Canada vs Teletech Canada, INC, May 2013, Federal Court, Case No 2013FC572

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