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6 September 1995 External T.I. 9518895- WITHHOLDING TAX-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 RC accepts that royalties paid for the use of, or the right to use, know-how as defined in paragraph 11 of the Commentary on Article 12 of the OECD Model Income Tax Convention constitute payments for the use of, or the right to use, information concerning industrial, commercial or scientific experience. ...

11 June 2001 Internal T.I. 2001-0074867 F- Définition de gains exonérés pré-96-- summary under Subsection 5907(11.2) Summary Under Tax Topics- Income Tax Regulations- Regulation 5907- Subsection 5907(11.2) Barbados exempt insurance company is deemed not to be resident in Barbados The Directorate noted that, for the purposes of the Barbados-Canada Convention, a corporation resident in Barbados that qualifies as an "exempt insurance company" is not considered resident for the purposes of that Convention, so that if a foreign affiliate is a Barbados exempt insurance company, it is deemed not to be resident in a designated treaty country for purposes of computing "exempt earnings". ...

18 March 2002 External T.I. 2002-0120065 F- Avoir fiscal français- 20(11)-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 subsequent refund to Canadian shareholder of French avoir fiscal treated as a dividend payment for dividend withholding purposes A Canadian-resident received a $10,000 dividend from a French company as reduced by French withholding tax of 15% ($1,500) and by the 50% avoir fiscal (tax credit) withheld by the French company. ... CCRA indicated that the subsequent payment of the avoir fiscal would also be considered to be a dividend for purposes of the Canada-France Convention and would be subject to 15% withholding. ...

Dividends-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Following the repeal of U.K. ... Convention continues to apply since individuals in the United Kingdom are still entitled to a tax credit in respect of dividends paid by a U.K. company. ...

30 November 1999 External T.I. 9826935- PERMANENT ESTABLISHMENT-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 In response to an inquiry as to whether a ship of a Norwegian corporation that was outfitted for the purpose of undertaking underwater seismic surveys and that would be operated in Canadian territorial waters under a time charter agreement for approximately three years, RC stated: "In general, a ship will constitute a fixed place of business under the Convention if it is linked to a specific geographical location (i.e., by virtue of being anchored in a particular place) or if the ship operates in a geographically limited area for an extended period of time. ...

6 April 2023 Internal T.I. 2022-0929731I7- Articles 18(2) and (3) of the Canada-Italy Treaty-- summary under Section 5 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Income Tax Conventions Interpretation Act- Section 5 CPP and OAS are normally considered pensions for Treaty purposes Regarding the receipt by an individual resident in Italy of periodic Canada Pension Plan (“CPP”) and Old Age Security (“OAS”) benefit payments, the Directorate stated: [S]ection 5 of the Income Tax Conventions Interpretations Act provides a definition of the term “pension” in respect of payments that arise in Canada. ...

2 August 2012 External T.I. 2011-0422781E5- Part XIII tax-fee to use on-line trading program-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 fee for software use is not generally a royalty unless Treaty so directs The taxpayer inquired about whether Part XIII tax is payable in respect of a "licence fee" paid to a non-resident for access to "an on-line marketplace trading platform" similar to eBay, and in particular whether such fees are royalties. CRA replied that the OECD Model Convention provides that a fee for the use of computer software is not characterized as a royalty for treaty purposes, and stated that such a fee would not be a royalty unless the bilateral tax treaty in issue "includes an intellectual property clause specifically providing that payments for digital property are considered taxable as a royalty. ...

13 May 2014 External T.I. 2014-0525491E5- Emigration to Poland- Various tax considerations-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 lump sum RRSP commutation not eligible for reduced withholding under Polish Treaty As "pension" was not defined in the Canada-Poland Treaty, s. 5(a) of the Income Tax Conventions Interpretation Act applied, so that all of the RPP, RRSP, OAS, CPP and QPP payments made to the Taxpayer (a former Canadian who became a Polish resident) were to be considered "pensions" for the purposes of the Treaty. ...

23 January 2012 External T.I. 2011-0418281E5- Employment income- treaty exemption-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 US sub is true employer Where US Co (not having a permanent establishment in Canada) provides the services of a US-resident employee for less than 183 days to its Canadian affiliate (Canco), the position taken in technical interpretation 2011-0403551E5 that the employee's remuneration is exempt under Art.XV, para. 2 of the Canada-US Convention is not changed if there is no profit element in the reimbursement charge made by US Co to Canco nor would it change if there is no formal service contract- provided that the true and only employer of the employee both in substance and in form is US Co. ...

2012 Ruling 2011-0429961R3- Hydrocarbon & Immovable property: Canada-UK Treaty-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 storage business carried on in leased real estate had over 50% of value Ruling that the transfer of shares of a UK company (Forco2- whose value is derived from CAnco shares) by two other UK companies (Forco1 and Forco4) would be exempt under Art. XIII, para. 8 of the Canada-UK Convention on the basis of an internal estimate prepared by Canco management that the going concern value of the gas storage business carried on by Canco (which was carried on in real estate facilities held on leased land) was greater than X% of the value of the shares of Canco, and that the hydrocarbon assets of Canco did not exceed Y% of the assets of Canco. ...