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3 January 2001 Internal T.I. 2000-0024247- Section 6.2 of Income Tax Convention-- summary under Section 6.2 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Income Tax Conventions Interpretation Act- Section 6.2 Article 20 of the Canada-New Zealand Convention provides that items of income of a resident of New Zealand which are not dealt with in other Articles and which are derived by the resident from sources in Canada may be taxed in Canada according to the laws of Canada. A gain of a resident of New Zealand from a disposition of shares of a private Canadian corporation that were taxable Canadian property was subject to Canadian capital gains tax given that it had been the intention of the Canadian negotiators of Canadian ncome tax conventions that the source of income on a disposition of taxable Canadian property is from Canada and this intention was confirmed, for greater certainty, by s. 6.3 of the Income Tax Convention Act. ...

3 January 2001 Internal T.I. 2000-0024247- Section 6.2 of Income Tax Convention-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 Article 20 of the Canada-New Zealand Convention provides that items of income of a resident of New Zealand which are not dealt with in other Articles and which are derived by the resident from sources in Canada, such income may be taxed in Canada according to the laws of Canada. A gain of a resident of New Zealand from a disposition of shares of a private Canadian corporation that were taxable Canadian property was subject to Canadian capital gains tax given that it had been the intention of the Canadian negotiators of Canadian Income Tax Convention that the source of income on the disposition of taxable Canadian property is from Canada and this intention was confirmed, for greater certainty, by s. 6.3 of the Income Tax Convention Act. ...

Convention (U5-100-18)")-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 If a payment out of a RRIF qualifies as a "periodic pension payment" as defined under the Income Tax Conventions Interpretation Act, and it is paid to a resident of the U.S., the Canadian non-resident withholding tax on such payment will be 15% of the gross amount of the RRIF payment pursuant to paragraph 2(a) of Article 18 of the U.S. Convention. ...

Convention-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 "rental property" means property rented by the company as landlord/lessor With respect to the exclusion in paragraph 7 of Article XIII of the Canada-U.K. Convention for property (other than real property) in which the business of the company is carried on, RC is of the view that: rental property means property rented by the company as landlord/lessor; office buildings, factories, processing plants and fixed machinery and equipment operated by the company together with the land under or subjacent thereto and necessary for use thereof qualify; and oil and gas reserves, mines and well interests qualify if the owner is actively engaged in the exploitation of natural resources subject to the exception relating to hydrocarbons contained in the Convention; and that immovable property that is inventory or property not used in the business but held as an investment for capital gains, will not qualify. ...

CONVENTION- CAPITAL GAINS-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 The distribution to a U.S. ... Convention, including any portion of the gain attributable to exchange rate fluctuations. ...

Income Tax Convention-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 Where a decision was made with respect to an interest-bearing obligation of a company that the interest due and payable for that year would not be paid, the unpaid interest represented a new obligation for purposes of the exemption in paragraph 3(e) of Article XI of the Canada-U.S. Convention, with the result that interest on such amount was not grandfathered under that provision. ...

13 July 1995 External T.I. 9505185- UK CONVENTION ART XIII- SHARES-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Capital gains realized by a U.K. shareholder on the alienation of shares of a Canadian public corporation and whose shares derived most of their value from Canadian real estate will be exempt, provided that the proceeds of disposition are remitted to or received in the U.K., as required in Article XXVII of the U.K-Canada Convention. ...

17 November 2014 External T.I. 2014-0555061E5- Canada-Japan Income Tax Convention, Article 13-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 tcp gain arising in Canada Paragraph 4 of the Canada-Japan Treaty states that "Gains derived by a resident of a Contracting State from the alienation of any property other than that referred in paragraphs 1 to 3 and arising in the other Contracting State may be taxed in that other Contracting State". ... CRA responded: Pursuant to paragraph 6.3 of the Income Tax Convention Interpretation Act (Canada) (the "ITCIA"), except where a convention expressly otherwise provides, a gain from the disposition of TCP is deemed to arise in Canada. … [T]here is nothing in the Treaty that expressly provides where a gain described in paragraph 4 of Article 13 arises. ...

12 December 1994 External T.I. 9407935- PERMANENT ESTABLISHMENT-CDA-US CONVENTION-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Respecting an inquiry as to whether a software implementation project, including installation services, would result in a permanent establishment in Canada, RC noted that a project should be regarded as an installation project for purposes of Article V, paragraph 3, of the Canada-US Convention if installation is the primary and most important activity; that the fact that an implementation project may encompass some installation activities does not necessarily mean the project is an installation project; and that if it is determined that a project is an installation project, it will give rise to a permanent establishment if the duration of the project is more than 12 months, even if the installation portion of the project is less than 12 months. ...

13 June 2007 External T.I. 2007-0226261E5 F- Convention Émirats Arabes Unis-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 meaning of “substantially all” in UAE Convention informed by its meaning under ITA Canco incorporated a wholly-owned subsidiary in Dubai, in the United Arab Emirates (Dubai Co), whose management and control, and the sole establishment of its business will be in Dubai. ... CRA stated: The terms "all or substantially all" and "active conduct of a trade or business" are not defined in the CAN-UAE Convention. As stated in Article 3(2) of the CAN-UAE Convention: “As regards the application of the Convention by a Contracting State at any time, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies.” ...