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4 November 2003 External T.I. 2003-0042295 F- CONVENTION DE RETRAITE REVENU D'INTERET Also released under document number 2003-00422950. ... Principales Questions: Les revenus d'intérêts sont-ils inclus dans le calcul de l'impôt remboursable d'une convention de retraite au moment où ils sont versés? ... Le 4 novembre 2003 Monsieur, Objet: Convention de retraite (" CR ") La présente fait suite à votre lettre du 29 septembre 2003 et fait référence à la nôtre du 15 septembre 2003 (2003-003340). ...

Income Tax Convention and Partnerships Unedited CRA Tags n/a 24(1) 5-9341   O. ... Income Tax Convention (1980) (the "Treaty") and Partnerships This is in response to your letter dated December 22, 1989 wherein you requested the Department's interpretation of certain treaty provisions under a hypothetical set of facts.  ...

14 June 2010 External T.I. 2010-0368661E5- Canada- Sultanate of Oman Income Tax Convention Principal Issues: What will be the tax treatment of the different forms of revenue received as part of a franchise agreement with an Omani company under the Canada-Sultanate of Oman Income Tax Convention (the "Treaty")? ... Gauthier Attention: XXXXXXXXXX (613) 957-2095 June 14, 2010 Dear XXXXXXXXXX, Re: Canada- Sultanate of Oman Income Tax Convention This is in reply to your email of May 7, 2010 in which you inquired about the potential withholding tax of a country with which Canada has a tax convention. ... Non-Refundable Initial Fee, New XXXXXXXXXX Fee & Design Fee Profit: Generally, the business profits of a taxpayer resident in a Canada are only taxable in Canada in accordance with Article 7 of most of Canada's income tax conventions, including the Treaty with Oman, unless the taxpayer carries on business in the other country through a permanent establishment. ...

15 September 2003 External T.I. 2003-0033405 F- CONVENTION DE RETRAITE INTERETS COURUS Also released under document number 2003-00334050. ... PRINCIPALE QUESTION: Les revenus d'intérêts sont-ils inclus dans le calcul de l'impôt remboursable d'une convention de retraite au moment où ils sont versés? ... Roy, CGA Le 15 septembre 2003 Monsieur, Objet: Convention de retraite (ci-après "CR") La présente est en réponse à votre lettre du 29 juillet 2003 par laquelle vous nous demandez si une fiducie de CR qui détient des obligations à coupons détachés et des débentures dont les intérêts sont payables l'échéance, doit inclure les revenus d'intérêts dans le calcul de l'"impôt remboursable" au moment où ils sont versés. ...

18 December 2001 External T.I. 2001-0084775- Canada Netherlands Income Tax Convention Unedited CRA Tags 9 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. ... Reasons: Paragraph 1 of Article 6 of the Canada- Netherlands Income Tax Convention (the "Netherlands Tax Treaty") does not preclude Canada from taxing the rental income from the immovable property that is sourced from the Netherlands. XXXXXXXXXX 2001-008477 Daniel Wong (613) 954-4949 December 18, 2001 Dear XXXXXXXXXX: Re: Technical Interpretation Request: XXXXXXXXXX- the Canada-Netherlands Income Tax Convention (the "Netherlands Tax Treaty") This is in reply to your letter of March 1, 2001 addressed to the XXXXXXXXXX wherein you advised that you and your spouse are former citizens of the Netherlands and residents of Canada. ...

13 April 2011 External T.I. 2010-0391541E5- Article V (9) of the Canada-US Tax Convention Unedited CRA Tags ITA: 2(3), 115(1); ITR: 105 Principal Issues: Whether Article V (9)(b) of the Treaty will apply to deem USco1 or USco2 to have a permanent establishment in Canada in respect of services provided to a customer described in that subparagraph. ... Nichols 2010-039154 April 13, 2011 Dear XXXXXXXXXX: Re: Article V (9)(b) of the Canada-US Tax Convention (the "Treaty") We are writing in reply to your letter dated December 21, 2010, requesting our assistance in determining whether Article V (9)(b) of the Treaty will apply to deem USco1 or USco2 to have a permanent establishment in Canada in the following hypothetical fact scenario. ...

Tax Convention Unedited CRA Tags 214(3)(a) of the Act; Articles IV and X of the Canada-U.S. Tax Convention; Principal Issues: Whether paragraphs 6 and 7 of Article IV and/or paragraph 2 of Article X of the Treaty apply to a paragraph 214(3)(a) deemed dividend Position: Question of Fact Reasons: See Response XXXXXXXXXX 2012-043431 A. Seidel, CMA (613) 957-2058 February 2, 2012 Dear XXXXXXXXXX: Re: Canada-United States Tax Convention- Post Fifth Protocol This letter replaces the letter issued on November 21, 2011 as 2010-039092. ...

24 January 2005 External T.I. 2004-0099471E5 F- Convention de retraite pour un actionnaire-employé Unedited CRA Tags 248(1) "convention de retraite" 248(1) "entente d'échelonnement du traitement" 67 20(1)r) Principales Questions: Est-ce que les cotisations versées dans le cadre d'une CR peuvent être déductibles dans le calcul du revenu d'une société dans la situation où les cotisations se rapportent à des services rendus par un actionnaire-employé lorsque ce dernier travaillait à son propre compte? ... St-Amour, CA Le 24 janvier 2005 Madame, Objet: Convention de retraite (ci-après " CR ") La présente est en réponse à votre lettre du 21 octobre 2004 par laquelle vous nous demandez notre position sur diverses questions dans le cadre d'une CR au bénéfice d'un actionnaire-employé. ... Pour de plus amples renseignements sur les CR, vous pouvez consulter la publication Guide des conventions de retraite 2004 sur notre site Internet à l'adresse suivante: http://www.cra-arc.gc.ca/F/pub/tg/t4041/LISEZ-MOI.html. ...

16 January 1990 Ministerial Correspondence HAA4093N14 F- Canada-Netherlands Income Tax Convention- Pension of Public Employees Unedited CRA Tags n/a   January 16, 1990 Mr. ... Wilson   957-2063   HAA 4093-N1-4   HBW 6591-N1      HBW 4125-N1 19(1) Canada-Netherlands Tax Convention Article 18 We are writing in reply to your memorandum dated July 27, 1989, concerning the above-noted taxpayer. ...

7 June 1991 Income Tax Severed Letter- Canada-Korea Income Tax Convention Unedited CRA Tags Canada-Korea Income Tax Convention (1978) Articles 4, 18 and 22 Dear Sirs: Re: XXX Canada-Korea Income Tax Convention (1978) (the "Convention") This is in reply to your letter to International Audit Division dated May 2, 1991 which, as you know, was referred by that Division to us. ... However, you have not suggested that Korea has acted not in accordance with the Convention. ... Assuming the payments to XXX are not royalties covered by Article 12 of the Convention, we assume (based on the very limited information that you provided) that the taxation of the payments by Korea would be governed by Article 7 of the Convention. ...