SAIPEM UK LIMITED Appellant v. HER MAJESTY THE QUEEN, 2011 FCA 243

Federal Court of Appeal Cour d'appel fédérale 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. 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