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Income Tax Convention (the "Convention")] Revenue Canada Taxation MEMORANDUM TO/A Non-Resident Taxation Division FROM/DE Specialty Ruling Directorate K.B. ... Income Tax Convention (the "Convention") This is in reply to your memorandum of October 19, 1989 concerning what is meant by the term "gain which is liable to tax in that other State" in paragraph 9 of Article XIII of the Convention. ... Article III of the Convention provides a definition of many terms used in the Convention, however, the article does not define the term "gain" for purposes of the Convention. ...

Income Tax Convention (1980) (the "1980 Convention")] Revenue Canada Taxation Head Office O. ... Income Tax Convention (1980) (the "1980 Convention") This is in response to your letter of September 7, 1989, wherein you have asked us to interpret the transitional provisions set out in paragraph 9 of Article XIII of the 1980 Convention, as they apply to a disposition by a U.S. resident of taxable Canadian property that had been acquired prior to December 31, 1971 ("V-day"). In our view the intent of paragraph 9 of Article XIII of the 1980 Convention was to effect a transition between the status of United States resident under the 1942 Convention and his status under the 1980 Convention. ...

Income Tax Convention (the \"Convention\")] Unedited CRA Tags none This is in reply to your memorandum of June 27, 1989 wherein you requested our opinion concerning the treatment of capital gains arising from the disposition of real property under Article XIII of the Convention. Subparagraph (b)(i) of paragraph 3 of Article XIII of the Convention states that real property means "(r)eal property referred to in Article VI situated in Canada". ... In our opinion paragraph 3 of Article XIII of the Convention was intended to- tax capital gains on the disposition of shares of the capital stock of a company, the value of which is derived principally from real property as that term is defined in the Convention (i.e. including not only real property as defined in Article VI of the Convention but also shares of the capital stock of other corporations or an interest in a partnership, trust or estate which is real property as defined in subparagraph 3(b) of Article XIII of the Convention). ...

16 June 1987 Income Tax Severed Letter 5-3282- [Technical Interpretation requested concerning certain provisions of the Income Tax Act (the "Act") and the Canada United Kingdom Income Tax Convention (1978) (the "Convention")] June 16, 1987 A.A. ... Canco does not have a "permanent establishment" in Canada, as that term is defined in Article 5 of the Convention. ... In most cases, however, questions of residency involving a specific corporation otherwise resident for the purposes of the Convention in both Contracting States due to the provisions of paragraph 1 of Article IV of the Convention would be raised by that corporation as it would likely be enduring double taxation. 2. ...

29 August 1988 Income Tax Severed Letter 5-6077- [Canada-Brazil Income Tax Convention (the "Convention")] 144A.03 O.S. Laurikainen (613) 957-2125 AUG 29 1988 Dear Sir: Re: Canada-Brazil Income Tax Convention (the "Convention") This is in response to your letter of May 17, 1988 wherein you have made enquiries concerning the application of Articles 10 and 22 of the above Convention. ... Since this definition of the term "equity percentage" is found in Canadian tax law, we are unable to comment on whether this same meaning would be employed by Brazilian authorities in interpreting the Convention. ...

Income Tax Convention (Convention) Excess Amounts- Rate of Withholding Tax] September 9, 1987 Specialty Rulings Directorate K.B. ... Income Tax Convention (Convention) Excess Amounts- Rate of Withholding Tax This is in reply to your memorandum of August 25, 1987 concerning the treatment of "excess interest" and "excess royalties" referred to in paragraph 7 of articles XI and XII of the Convention. In order to determine the treatment of the excess interest and royalties under the Convention the above articles clearly indicate in paragraph 7 that the "...excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of the Convention." ...

Income Tax Convention (Convention)] DATE. January 5, 1988 TO- International Audit Division J.A. ... Income Tax Convention (Convention) This is in reply to your memorandum of November 16, 1987 concerning the treatment of recapture of capital cost allowance under the Convention. It continues to be our general view, for the reasons set out in the letters attached to your memorandum, that Article XIII of the Convention will have application to capital gains derived by a resident of the United States whereas Articles VI, VII, VIII and XIV of that Convention will apply to tax the income, including the recapture of capital cost allowance, which a non-resident earns in Canada. ...

12 April 1988 Income Tax Severed Letter 5-5390- [Foreign Pension Income Canada-Italy Income Tax Convention (the "Convention")] T.B. Kuss (613)957-2128 April 12, 1988 Dear Sirs: Re: Foreign Pension Income Canada-Italy Income Tax Convention (the "Convention") This is in response to your letter dated January 18, 1988 regarding the above-referenced subject. Specifically you have asked for our comments on the interaction of paragraph 2 of Article XVIII of the Convention and paragraphs 60(j) and 110(1)(f) of the Income Tax Act (the "Act"). ...

Income Tax Convention (1980) (the "Convention")] Revenue Canada Taxation Head Office TO- International Audits Division David Burton FROM- Specialty Rulings Directorate O.S. ... Income Tax Convention (1980) (the "Convention") This is in response to your memorandum of June 27, 1988. ... Corporation, the Internal Revenue Code will permit postponement of the recognition of both the gain on disposition of shares by an individual and on the distribution of assets by that corporation, it is our view that such a transaction would fall with the ambit of Article XIII(8) of the Convention. ...

9 January 1989 Income Tax Severed Letter 7-3368 F- [Convention fiscale entre le Canada et la France (la "Convention") Employés dispensés d'activité] Jan 9 1989 À Divison des relations provinciales et internationales R.G. D'Aurelio Directeur DE Section des services bilingues Charles Théiault 957-8981 OBJET: Convention fiscale entre le Canada et la France (la "Convention") Employés dispensés d'activité La présente note de service est en réponse à la vôtre du 24 août 1988 dans laquelle vous demandez notre opinion concernant l'application de la Convention dans la situation suivante: Une société française a conclu un accord avec des organisations syndicales représentatives de son personnel. ... Vous désirez savoir si c'est l'article XV ou l'article XVIII de la Convention qui devrait s'appliquer aux paiements faits pendant une période dispensée d'activité. ...