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19 May 2010 Roundtable, 2010-0366531C6- Canada-United States Tax Convention Unedited CRA Tags Paragraph 78(1)(b) of the Act; Article IV(6) of the Convention Principal Issues: Whether Article IV(6) of the Convention could apply to an amount deemed to be paid pursuant to paragraph 78(1)(b) of the Act Position: Yes Reasons: See response International Fiscal Association Annual Conference May 19, 2010 Application of Article IV(6) of the Canada-US Tax Convention to Paragraph 78(1)(b) Deemed Payments Assume that a Canadian corporation ("Canco") is wholly-owned by a United States limited liability corporation ("LLC"). ... Tax Convention (1980) (the "Treaty"). The LLC is disregarded under the taxation laws of the United States and, therefore, is fiscally transparent for the purposes of Article IV(6) of the Treaty. ...

Income Tax Convention- Mine and Mill Unedited CRA Tags 7(b) 5-8648 Dear Sirs: Re: Article 13 of the Canada-United Kingdom Income Tax Convention (the "Treaty") This is in reply to your letter dated August 31, 1989 whereby you requested our opinion concerning the application of paragraph 7(b) of Article 13 of the Treaty to a mine and a mill.  ...

22 January 1990 Internal T.I. 59107- Convention du 17 décembre 1984 Unedited CRA Tags n/a 19(1) Your File No. 98308-007   Our File No. 5-9107   A. Lebeau   (613) 957-4363 Le 22 janvier 1990 Maître, Objet:  24(1) 19(1) Convention du 17 décembre 1984 La présente fait suite à vos lettres du 6 et 16 novembre 1989 requérant le bureau principal de reconsidérer sa position du 8 septembre 1989 relativement au sujet mentionné ci-dessus. ...

Income Tax Convention-Withholding Tax on RRIF Payments Unedited CRA Tags 212(1)(q) 19(1) File No. 5-9689   Maureen Shea-DesRosierss   (613) 957-8953 April 4, 1990 Dear Sirs: Canada-U.S. Income Tax Convention ("U.S. Treaty") Withholding Tax on Payments Made under a Registered Retirement Income Fund ("RRIF") This is in reply to your letter of February 28, 1990 concerning the applicable withholding tax rate to payments made under an RRIF to a resident of the United States. ...

8 January 2004 External T.I. 2003-0049781E5- Article IV of the Canada-US Convention Unedited CRA Tags 212(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... XXXXXXXXXX 2003-004978 January 8, 2004 Dear Sir: Re: Article IV of the Canada-United States Income Tax Convention We are writing in response to your correspondence of November 20, 2003 concerning Article IV of the Canada-United States Income Tax Convention (the "Treaty") to a U.S. trust ("UST") in the following situation: 1. ...

17 May 2023 IFA Roundtable Q. 4, 2023-0965421C6- Canada-Barbados Income Tax Convention – “Special Tax Benefit” Unedited CRA Tags Article XXX(3) of the Canada-Barbados Treaty Principal Issues: Under the Insurance Act (Barbados), a Class 2 licence entitles the company to insure third-party risks wherever situated. ... Reasons: See below. 2023 IFA Annual Conference CRA Roundtable Question 4- Canada-Barbados Income Tax Convention – “Special Tax Benefit” Paragraph 3 of Article XXX (Miscellaneous Rules) of the Canada-Barbados Income Tax Convention (“the Treaty”) provides: 3. ...

12 February 2010 External T.I. 2010-0355661E5- Article IV(6) of the Canada-US Tax Convention Unedited CRA Tags Canada-US Tax Convention Article IV(6); Fifth Protocol Article 27(2)(b) Principal Issues: Where a US resident corporation derives business income through a US Limited Liability Company (USLLC), which entity's taxable year is relevant when considering the coming into force provision in subparagraph 2(b) of Article 27 of the Fifth Protocol? ... Tax Convention This is in response to your email dated January 25, 2010 regarding the application of paragraph IV(6) of the Canada-United States Tax Convention ("the Treaty") in the context of the facts given below. 1. ...

Tax Convention Unedited CRA Tags Article IV(7)(b) of the Convention Principal Issues: Does Article IV(7)(b) of the Convention apply in the scenarios described below? Position: See response XXXXXXXXXX 2009-034629 Katharine Skulski March 11, 2010 Dear XXXXXXXXXX: Re: Article IV(7)(b) of the Canada-United States Tax Convention (1980) (the "Treaty") This is in response to your letter of November 2, 2009 concerning the application of Article IV(7)(b) of the Treaty in the scenarios described below: Scenario 1 USCo is a resident of the United States for the purposes of the Treaty. ...

18 January 2008 External T.I. 2005-0140291E5- Article XXI of the Canada-US Tax Convention Unedited CRA Tags Article XXI Canada US Tax Convention Principal Issues: Interest and dividend derived by certain qualifying U.S. pension funds are exempt from Canadian non-resident withholding tax pursuant to paragraph 2 of Article XXI. ... Income Tax Convention This is in reply to the letter of June 29, 2005 sent by XXXXXXXXXX in which he requested our views with respect to Article XXI(2) of the Canada-U.S. Income Tax Convention (hereinafter the "Treaty"). We apologize for the delay in responding. ...

7 October 2005 Roundtable, 2005-0149161C6 F- Convention de retraite Unedited CRA Tags Convention de retraite 248(1) entente d'échelonnement du traitement 248(1) 207.5 Principales Questions: Est-ce que l'ARC peut indiquer les questions d'interprétation récentes qui ont été étudiées concernant l'usage de CR? ... TABLE RONDE SERVICES FINANCIERS APFF- CONGRÈS 2005 Question 13 Convention de retraite La définition de convention de retraite (ci-après "CR") au paragraphe 248(1) L.I.R. fait en sorte que les régimes de pension non enregistrés ne jouissent pas des mêmes avantages fiscaux que les régimes de pension agréés. ...