Saipem UK Limited v. Canada

Saipem UK Limited v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2011-09-06
Neutral citation
2011 FCA 243
File numbers
A-64-11
Decision Content
Federal Court of Appeal
Cour d'appel fédérale
Date: 20110906
Docket: A-64-11
Citation: 2011 FCA 243
CORAM: NADON J.A.
TRUDEL J.A.
MAINVILLE J.A.
BETWEEN:
SAIPEM UK LIMITED
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Montréal, Quebec, on September 6, 2011.
Delivered from the Bench at Montréal, Quebec, on September 6, 2011.
REASONS FOR JUDGMENT BY: NADON J.A.
Federal Court of Appeal
Cour d'appel fédérale
Date: 20110906
Docket: A-64-11
Citation: 2011 FCA 243
CORAM: NADON J.A.
TRUDEL J.A.
MAINVILLE J.A.
BETWEEN:
SAIPEM UK LIMITED
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
NADON J.A.
[1] Notwithstanding Mr. Lefebvre’s forceful arguments, we have not been persuaded that the judge made any error which would allow us to intervene.
[2] More particularly, with regard to article 22(1) of the Canada – United Kingdom Tax Convention (the Tax Treaty), we are all of the view, substantially for the reasons given by the judge, that the provisions of the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) as amended, at issue discriminate on the basis of residency and not nationality and, as a result, do not constitute discrimination against the Appellant under the Tax Treaty. With regard to article 22(2) of the Tax Treaty, we are all of the view, also for the reasons given by the judge, that the provisions at issue do not constitute less favourable treatment of the Appellant.
[3] In the end, Mr. Lefebvre’s argument, in effect, is that Canada should not be allowed, in the particular circumstances of this case, to discriminate against the Appellant on the basis of residency. Unfortunately, there is nothing in the Tax Treaty to support that view.
[4] Consequently, the appeal will be dismissed with costs in favour of the Respondent.
“M. Nadon”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-64-11
STYLE OF CAUSE: SAIPEM UK LIMITED
v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: September 6, 2011
REASONS FOR JUDGMENT BY: NADON, TRUDEL, MAINVILLE JJA.
DELIVERED FROM THE BENCH BY: NADON J.A.
DATED: September 6, 2011
APPEARANCES:
Wilfrid Lefebvre
FOR THE APPELLANT
Natalie Goulard
Christina Ham
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Norton Rose OR LLP
Montréal, Quebec
FOR THE APPELLANT
Myles J. Kirvan
Deputy Attorney General of Canada
FOR THE RESPONDENT