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15 September 2020 IFA Roundtable Q. 3, 2020-0853371C6- IFA 2020 Q3: Draft IC71-17R6, Paragraph 43-- summary under Article 26 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26 Canada does not negotiate away its application of domestic anti-avoidance rules Given that both are viewed as domestic anti-avoidance provisions, CRA will follow the same MAP approach to s. 247(2)(b) (the transfer-pricing recharacterization rule) as with s. 245(2) (recharacterization of results under the general anti-avoidance rule), i.e., if it is a primary position of the CRA that 247(2)(b) applies then, as with GAAR assessments, Canada will simply present that position to the other Competent Authority and, if there is double-taxation, seek relief from the other country- rather than giving up the assessment. ...

10 February 2022 External T.I. 2019-0819651E5 F- Pension from China-- summary under Article 19 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 19 pension from China paid to former civil servant now resident in Canada was not exempted under Art. 18 of the Canada-China Treaty A Canadian resident who had retired from the civil service of the State of China received a pension that was not taxable under the domestic tax law of China. ...

25 February 2014 Internal T.I. 2013-0475161I7- Whether USCo has a PE in Canada-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 offsite project services re mooted Canadian construction site p.e., separate "enterprise" and "connected project" under Art. ... Convention apply when the services are not rendered at the building site or construction or installation project, and does it apply to "intellectual" services? ...

5 November 2015 Internal T.I. 2013-0496401I7- XXIX-A(3)- Active Trade or Business Exception-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A connection test in XXIX-A(3) of U.S. ... Convention that the Interest Payments be income be derived "from the other Contracting State (Canada) in connection with…that (US) trade or business" met based on a "funding approach"? ...

However, as the merger is described in Article XIII(8) of the US-Canada Convention, it is a transaction with reference to which the competent authority of Canada may enter into an agreement under s. 115.1. ...

XIII(3) of the Canada-US Convention, as that provision was not yet in force. ...

A portion of the PLF applicable to training services would otherwise have been caught by s. 212(1)(d)(iii) before giving effect to their exemption under Articles XI(4) and VII of the Canada-US Convention. ...

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. ...

XII of the Canada-US Income Tax Convention): In general, payments made to a non-resident for information concerning industrial or commercial experience fall within subparagraph 212(1)(d)(ii) of the Act.... ...

After finding that there was no exemption for the diplomat in Art. 34 of the Vienna Convention on Diplomatic Relations from the s. 162(7) penalty as the property " was not held on behalf of the sending State as part of the mission," nor was there any exemption for the child, CRA stated that "you may wish to consider exercising discretion in assessing the penalty given that….there was a loss on the property. ...