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16 January 1990 Income Tax Severed Letter HBW4125B F- Canada-Brazil Income Tax Convention- Interest Income Unedited CRA Tags n/a 19(1) HBW 4125-B   B. Fioravanti   (613) 957-2073 January 16, 1990 Dear 19(1) Re:  Canada-Brazil Income Tax Convention Tax-Sparing Provisions Further to your letters of June 3, 1988 and March 25, 1987, we have re-examines our position and are still of the view that paragraph 3 of Article 22 of the Canada-Brazil Income Tax Convention does not apply to interest income arising from a loan booked through a permanent establishment in a third state.  ... By deeming Brazilian tax to have been paid at a rate of 20 percent, and by limiting the rate of tax actually imposed on a company, the Canada-Brazil Income Tax Convention deliberately creates a discrepancy between the two figures.  ...

Income Tax Convention- Mines and Mineral Reserves Unedited CRA Tags 7(b) Dear Sirs: Re:  Article 13 of the Canada-United Kingdom Income Tax Convention (the "Treaty") This is reply to your letter dated August 24, 1990 whereby you requested our opinion concerning subparagraph 7(b) of Article 13 of the Treaty. ... Generally, subject to any special provisions such as paragraph 4 of Article 13 of the Treaty, our opinion set forth above in respect of subparagraph 7 (b) of Article 13 of the Treaty will also apply in respect of comparable provisions of other income tax conventions. ...

14 September 1989 Ruling 89M09113 F- Canada-Sweden Income Tax Convention on Dividend Payments Unedited CRA Tags n/a 19(1) E.E. Campbell    (613) 957-2067 September 14, 1989 Re:  Article 23, Canada-Sweden Income Tax Convention In our letter of July 11, 1989 we indicated to you that we had written to the Swedish competent authority to request its views on the situation which you had outlined in your letter to us of March 9, 1989.  ... However, the object and purpose of the Convention would in their view be over ridden and a double exemption given to the income.  ...

Income Tax Convention Unedited CRA Tags n/a     August 9, 1989 S.C. Lemelin Financial Industries Division Chief, Policy & Research Rulings Directorate International Audits Division Blair P. ... Income Tax  Convention (1980)- Article XVIII Pensions and Annuities This is in reply to your memorandum dated June 19, 1989, in which you asked for the criteria to be used in determining in which country a pension or annuity "arises". ... Income Tax Convention (1980), pension and annuity income arises in the state from which it is paid. ...

28 November 2003 External T.I. 2003-0046025 F- CONVENTION DE RETRAITE DEDUCTIONS Also released under document number 2003-00460250. ... Oui Raisons POUR POSITION ADOPTÉE: Question de fait et texte de Loi XXXXXXXXXX 2003-004602 Michel Lambert Le 28 novembre 2003 Monsieur, Objet: Déductions des cotisations patronales dans le cadre d'une convention de retraite La présente fait suite à votre lettre du 24 octobre 2003 nous demandant si des contributions patronales versées dans le cadre d'une convention de retraite peuvent être déductibles dans le calcul du revenu de l'employeur. ... À notre connaissance, l'ADRC n'a pas émis de critères pour refuser une déduction des cotisations patronales dans le cadre d'une convention de retraite. ...

31 August 1989 Ministerial Letter 57778 F- Canada–Israel Income Tax Convention Unedited CRA Tags 116 19(1) File No. 5-7778   D.Y. Dalphy   (613) 957-2117 August 31, 1989 Dear Sirs: Re:  Disposition of Shares By a Non-Resident Article XIII of the Canada-Israel Income Tax Convention, 1976 This is in reply to your letter of March 20, 1989 wherein you requested our interpretation of Article XIII of the Canada-Israel Income Tax Convention, 1976 (the "Treaty"). ...

30 January 1990 Ruling HBW4125N1 F- Canada-Netherlands Income Tax Convention Unedited CRA Tags n/a   January 30, 1990 Ms. ... Wilson Assistance Division 957-2063 Attention:  Monica Jones-Kisil   HBW 4125-N1 Canada-Netherlands Income Tax Convention We are writing in reply to your memorandum dated October 27, 1989, concerning the taxability of pensions received from the Netherlands.  ... Accordingly, paragraph 5(b) of Article 18 of the Canada-Netherlands Income Tax Convention does not apply and the pension may be taxed in Canada.  ...

31 January 1990 Internal T.I. 90M01157 F- Canada-United Kingdom Income Tax Convention Unedited CRA Tags 116 19(1) E.E. Campbell   (613) 957-2067 January 31, 1990 Dear 19(1) Re:  Canada-United Kingdom Income Tax Convention Articles 26 and 27, Section 116 of the Income Tax Act On February 22, 1989, we wrote to you concerning a problem involving residency and domicile.  ...

Income Tax Convention Unedited CRA Tags 212.1   April 11, 1990 Director General Current Amendments and Specialty Rulings Directorate Regulations Division   D.W. ... Convention Your memorandum (prepared by R.C. O'Byrne) dated March 14, 1989 was sent to Finance for their comments. ...

18 January 1990 External T.I. 74445 F- Part I.1 Surtax for 1985- Application of Canada-Germany Income Tax Convention Unedited CRA Tags n/a   January 18, 1990 Scarborough District Office Specialty Rulings   Directorate   J.E. ... Baronette (613) 957-2109 Director   File No. 7-4445 Subject: 19(1) Part I.1 surtax for 1985 Application of Article 23 of the Canada-Germany Income Tax Convention Further to our memorandum to the Toronto District Office dated September 11, 1989 (forwarded to your office on October 2, 1989) and to the memorandum dated October 20, 1989 from Mr. ...