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Tax Convention Canada-U.S. Tax Treaty:Art. XI This is to reply to your memo of March 6, 1984 with respect to the above-captioned matter. ... Convention. In our view the property characterization of the payment in question is, for the purposes of the Convention. ... Convention exempt such payments from Canadian tax and the U. S. resident files a Canadian return of income for the year. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XV Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... It is your view that EBP payments will qualify as periodic pension payments for purposes of the Canada-United Income Tax Convention (the ""Convention") if the EBP has been set up as an unregistered pension plan and no portion of the employer's contributions relates to deferred compensation. You conclude that in accord with Article XVIII of the Convention, payments out of this type of EBP should be subject to a 15% withholding tax and that the provisions of paragraph 153(1)(a) of the Income Tax Act (the "Act") and Part 1 of the Income Tax Regulations (the "Regulations") will be restricted in their application. ...

Income Tax Convention (1980) (the "Convention") apply to deem the entire pension amount to arise in Canada? ... (b)     Could subparagraph 3(a) of Article XXIV of the Convention apply to deem the entire retiring allowance to arise in Canada? ... In our view, subparagraph 3(a) of Article XXIV of the Convention is not intended to resolve the type of sourcing problem described above.       ...

Toussaint Dear Sirs: This is in reply to your letter dated August 12, 1985, wherein you requested our opinion on the eligibility of your client for an exemption from Canadian withholding tax on dividends under Article XXI of the Canada-United States Income Tax Convention (1980) ("Convention"). XXXX Your question is whether or not the dividends earned on Canadian securities which are purchased by the funds (via the nominee partnership) will be eligible for exemption under paragraph 2 of Article XXI of the Convention. ... Where a security is held in the name of a nominee for an organization to which a letter of exemption under Article XXI of the Convention was issued, the Canadian payer is obligated to withhold tax from any payment thereon unless the Department has provided the payer with a written authorization to refrain from doing so in respect of payments on specific securities. ...

Under Article XVII of the Canada-United Kingdom Income Tax Convention (the Convention) as it applied for 1984 and 1985, the U.K. maintained the right to tax recipients of public pensions. ... XXXX As discussed, Article XVII of the Convention has been recently changed with effect to pensions paid after April 1986. ... We enclose a copy of the revised Article XVII of the Convention for your reference. ...

1 November 1985 Income Tax Severed Letter Article XXIX- Canada-United States Income Tax Convention November 1, 1985 K.B. Harding XXXX This is in reply to your letter of October 18, 1985, concerning paragraph 5 of Article XXIX of the Canada-United States Income Tax Convention (Convention), as amended by paragraph 4 of Article XIII of the Protocol. ... Your letter indicates that the client has included the undistributed income earned in the IRA in the 1984 Canadian income tax return, however, he did not include in his United States return the income earned by a Registered Retirement Savings Plan, presumably because he made an election under paragraph 5 of Article XXIX of the Convention. ...

1 November 1985 Income Tax Severed Letter Article XXIX- Canada-United States Income Tax Convention November 1, 1985 K.B. Harding XXXX This is in reply to your letter of October 18, 1985, concerning paragraph 5 of Article XXIX of the Canada-United States Income Tax Convention (Convention), as amended by paragraph 4 of Article XIII of the Protocol. ... Your letter indicates that the client has included the undistributed income earned in the IRA in the 1984 Canadian income tax return, however, he did not include in his United States return the income earned by a Registered Retirement Savings Plan, presumably because he made an election under paragraph 5 of Article XXIX of the Convention. ...

Tax Convention. You point out that Article XVIII of the former tax convention between Canada and the U.K. did provide such exemption. Based on our review of the provisions of Article XIV of the present Convention and the facts set out in your letter, it is our opinion that XXXX engagement would not qualify as independent educational activities for the purposes of Article XIV of the Convention. Furthermore, he does not appear to be entitled to an exemption pursuant to Article XV of the present Convention, on the basis that the condition set out in paragraph 2(b) therein is not met. ...

Une conventIon d'achat-vente accorde au conjoint d'un actionnaire décédé l'option d'exiger de ou des actionnaires survivants qu'ils achètent du conjoint les actions transmises par l'actionnaire décédé. 2. La convention accorde aussi aux actionnaires survivants l'option d'exiger que le conjoint d'un actionnaire décédé leur cède les actions dont il aurait hérité. ... Vous étes d'avis que, puisque la convention permet d'exercer un choix, les actions sont irrévocablement dévolues au conjoint. ...

Cuerrier (613) 957-8953 Le 12 juillet 1989 Monsieur, Objet: Demande d'interprétation vente/ location d'aéronef Dans votre lettre du 15 juin dernier vous nous demandiez de confirmer que les sommes recues par une entreprise de location étrangère au titre de la location d'un aéronef à une entreprise canadienne seraient considérées comme des "redevances" au terme de l'alinéa 12(4) de la Convention entre le Canada et le Royaume des Pays-Bas envié d'éviter la double imposition et de prévenir l'évasion discale en matière d'impôts sur le revenu (1986) (la "convention Canada/Pays Bas"). ... D;;ailleurs les commentaires relatifs à l'alinéa correspondant (12(2)) du modèle de convention contiennent des indications aux numéros 9 et 11 qui suggèrent que cette disposition serait applicable à des équipements qui font l'objet de crédit-bail voire même aux conteneurs en matière de transport maritime (Modèle de Convention de double imposition concernant le Revenu et la fortune, Rapport du Comité des Affaires Fiscales de L' O.C.D.E., 1977). ... Il va sans dire cependant que si le loueur et bénéficiaire des redevances exploite une entreprise dans l'autre état par le biais d'un établissement stable et que les redevances se rattachent à cet établissement stable, se sera l'article 7 ou 14 de la Convention qui s'appliquera en vertu de l'alinéa 12(5). ...