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(Tax Window, No. 11, p. 7, ¶1531)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 Paragraph 9 of Article XXV of the Canada-U.S. Income Tax Convention does not override the territorial scope limitation in s. 20(1). ...

.-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 Where a Canadian-resident trust whose sole beneficiary is a resident of the United States distributes assets, consisting mainly of U.S. securities, to the beneficiary, the capital gains arising from that disposition would generally be considered to be income arising in Canada. ... Convention. ...

15 October 1997 External T.I. 9700185- FRANCHISE AGREEMENT IN PARENT AND SUBSIDIARY CASE-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 After indicating that "franchise" had its broad meaning under the Canadian domestic income tax jurisprudence as described in IT-477, RC indicated that although the term "franchise" as used in Article 12 of the Canada-U.S. Convention covers a broad range of commercial arrangements, it agreed "that the transfer of know-how, in and of itself, does not constitute a franchise agreement". ...

TREATY (DUAL RESIDENTS)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Where an individual resident of Canada moves to the United States in 1994 and becomes a resident of the United States at that time for treaty purposes under the "tiebreaker" rule, a subsequent disposition of personal property by him under s. 128.1(4)(b) as a result of ceasing to be resident for Canadian purposes will be exempt under Article XIII, paragraph 4, of the Canada-U.S. Convention. ...

27 June 1994 External T.I. 9406005- CORPORATE STATUS OF A DELAWARE LLC (4093-U5-100-4)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 If a Delaware limited liability company is treated as a partnership for purposes of the Internal Revenue Code such that the shareholders rather than the company are liable to tax under the Code on the income of the company, such company will not be considered to be a resident of the U.S. under paragraph 1 of Article IV of the Canada-U.S. Convention. ...

3 August 1994 External T.I. 9108855- WITHHOLDING TAX COMPUTER SOFTWARE ROYALTIES-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 The payment to a non-resident for the right to distribute computer software is generally taxable under s. 212(1)(d). ... Convention and, therefore, would be exempted under Article VII unless the related income is attributable to a permanent establishment. ...

.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Discussion of whether Article V, paragraph 3 of the Canada-U.S. Convention would apply where a U.S. software company that had sold software to an unrelated Canadian corporation is required under the terms of the sales contract to send employees to Canada to provide installation and maintenance services at the offices of the Canadian corporation. ...

RESIDENT (U4-100-17)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 A retiring allowance paid to a U.K. resident in respect of his wrongful dismissal by a Canadian company would not be exempt under Article 17, Article 15 or any other Article of the Canada-U.K. Convention, given that it does not qualify as a "pension" nor as "salaries, wages and similar remuneration". ...

29 April 1996 External T.I. 9614485- PART XIII- RRSP OF DECEASED NON-RESIDENT-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Although an RRSP is a "pension" for purposes of Article XVIII of the Canada-U.S. Convention, funds paid out of an RRSP to the estate of a deceased U.S. annuitant would not qualify as "periodic pension payments" for purposes of paragraph 2 of Article XVIII. ...

.-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 A payment by a credit union to a member, in respect of a share of capital stock, which is deemed to be interest by s. 137(4.1) of the Act will be considered to be interest for purposes of Article XII of the Canada-U.S. Convention because it is "income assimilated to income from money lent by the taxation laws of [Canada]". ...