Niemeijer v. The Queen, 2010 DTC 1029 [at at 2677], 2009 TCC 624 (Informal Procedure) -- summary under Article 2

By services, 28 November, 2015

Little, J. accepted the submission of the Crown that social security charges do not qualify as taxes. Accordingly, health insurance premiums paid by the taxpayer (a Canadian resident employed by KLM Royal Dutch Airlines) did not qualify as taxes for purposes of the Canada-Netherlands Income Tax Convention.

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Topic
Treaties - Income Tax Conventions - Art. 2
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Node
Drupal 7 entity ID
340621
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