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16 September 2009 External T.I. 2008-0295951E5 F- Article XVI de la Convention Canada-É.U-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 $15,000 gross receipts exclusion under Art. XVI(1) of US Convention is inapplicable where the income is earned by the artist’s corporation By virtue of paragraph 1 of Article XVI of the Convention, an American artist or athlete ("Non-resident") has, in your opinion, no tax payable in Canada if his or her Canadian-source artistic or athletic income is less than $15,000. ... Convention to an American artist or athlete (the “Non-resident”) also applicable under Art. ...

30 March 2017 External T.I. 2015-0609951E5 F- Article 18 of the Canada-Turkey Income Tax Convention-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 capital portion of s. 56(1)(d) is not excluded as an annuity under Canada-Turkey Treaty/RRSP annuity payments are pensions How does Art. 18 of the Canada-Turkey Treaty (the “Convention”) apply to a payment arising in Canada and paid to a resident of Turkey under: an annuity contract described in s. 12.2; an annuity contract described in s. 56(1)(d); or a contract described in para. ... An annuity payment referred to in paragraph 56(1)(d) would, in our view, be an annuity within the meaning of the Convention and the reduction in the Canadian tax rate provided for in paragraph 3 of Article 18 of the Convention would be applicable in such a case. ... The reduced rate determined under paragraph 2 of Article 18 of the Convention should therefore apply. ...

13 June 2007 External T.I. 2007-0226261E5 F- Convention Émirats Arabes Unis-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 undefined term in Convention informed by its domestic interpretation by CRA CRA indicated that the meaning of “substantially all” in Art. 4(1)(b)(ii) of the Canada-UAE Convention should have its meaning under the ITA, with CRA then referring to its administrative interpretation of that term. ...

23 August 2001 External T.I. 2001-0086235 F- CONVENTIONS FISCALES A.18-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 QPP and OAS were pension payments made under social security legislation for purposes of the Slovenia and Croatia treaties Regarding the tax treatment of QPP and OAS payments made to residents of Slovenia, Croatia and Germany, CCRA indicated that: Under the Slovenia Convention, since “pension” was not defined, its meaning under s. 5 – pension – (a)(ix), of the ICTCIA applied to render them pension payments. ... Under the Croatia Convention, although Art. 18(2) allowed Canada to impose withholding tax only on pensions and annuities paid in a calendar year to a resident of the other country exceeding $12,000, the definition of pension under that treaty excluded payments made under social security legislation, so that the full amount of the QPP and OAS payments was subject to Canadian withholding tax of 25%. ... Regarding the Germany Convention, CCRA commented only on Art. 18(3(c)), which it indicated would provide that “benefits paid under the German social security system to a resident of Canada will not be taxable in Canada provided that those benefits would be excluded from German taxable income if the beneficiary were a resident of Germany.” ...

17 May 2010 External T.I. 2009-0346011E5 F- Immeuble- Convention Canada- Portugal-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 no discrimination in Canada taxing a Canadian resident on a Portuguese real estate gain exempted from Portuguese tax A Portuguese citizen and Canadian resident disposes of a (capital property) immovable at a gain that is not taxable under Portuguese tax law. After noting that Art. 13 of the Portugal-Canada Convention permitted Canada to tax the gain, CRA noted that the non-discrimination Article (Art. 23) was inapplicable, stating: [T]his provision provides that the individual could not be subject to Canadian taxation more onerous than that to which a Canadian citizen in the same situation could be subject. The tax treatment available to a Canadian resident individual under the tax legislation of Portugal does not affect the application of the Act and the Canada-Portugal Convention from a Canadian perspective. ...

26 March 2001 External T.I. 2001-0070585 F- Interaction entre Convention Canada-US et LIR-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Art. ... CCRA stated: Where paragraphs 1, 2 and 3 of Article XIII of the [Canada-US] Convention do not apply … paragraph 5 of Article XIII of the Convention may apply to a U.S. resident who disposes of property acquired on an amalgamation referred to in subsection 87(1) of the Act, even if that property replaces property that was the subject of a deemed disposition pursuant to paragraph 128.1(4)(b) of the Act when that taxpayer ceased to be resident in Canada. ...

2007 Ruling 2007-0248021R3- Cdn Japan Convention: withholding rate deemed div.-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 a dividend deemed to be received by significant Japanese corporate shareholder of a Canadian corporation under s. 84(3) on the purchase for cancellation y the Canadian corporation of shares held by the shareholder was eligible for the treaty-reduced rate of 5% under the Canada-Japan Convention. ...

VIII, 6 Canada-US Tax Convention-- summary under Article 8 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 8 the 183-day test in Art. VIII, para. 6 of the Canada-US Convention is applied on an item-buy-item basis (e.g., for a particular boxcar). ...

15 March 2004 External T.I. 2003-0022651E5- Canada-Mexico Income Tax Convention- Assets Tax-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 The Mexican assets tax (levied annually at the rate of 1.8% on all business property, commencing after four years of business operations) was not a "tax payable in Mexico on profits, income or gains arising in Mexico" for purposes of Article 22(1) of the Canada-Mexico Convention. ...

23 August 2001 External T.I. 2001-0086235 F- CONVENTIONS FISCALES A.18-- summary under Subparagraph (a)(ix) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Income Tax Conventions Interpretation Act- Section 5- Pension- Paragraph (a)- Subparagraph (a)(ix) OAS and QPP payments were “pension” payments Regarding the tax treatment of QPP and OAS payments made to residents of Slovenia, CCRA indicated that under the Slovenia Convention, since “pension” was not defined, its meaning under s. 5 – pension- (a)(ix), of the ICTCIA applied to render them pension payments. ...