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31 August 1989 Income Tax Severed Letter AC58357- Canada–Netherlands Income Tax Convention H.K. ... We assume that, in the situation you describe, NethCo is, pursuant to paragraph 1 of Article 4 of the Convention, a resident of the Netherlands for the purposes of the Convention and that the only requirement of subparagraph 4(a) of Article 11 of the Convention that may not be met is the requirement that CanCo and NethCo deal with each other at arm's length for the purposes of the Convention. ... Where NethCo is so resident in Canada for the purposes of the Act and paragraph 3 of Article 4 of the Convention applies to deem NethCo to not be a resident of the Netherlands for the purposes of Article 11 of the Convention, subparagraph 4(a) of Article 11 of the Convention will not apply to preclude Canada from taxing any interest paid by CanCo to NethCo in accordance with the provisions of the Act. ...

Convention Unedited CRA Tags 251, Canada–U.S. Tax Convention Canada-U.S. ... XI Dear Sirs: Re: Subparagraph 3(d) of Article XI of the Canada-United States Income Tax Convention, 1980 (the "Convention") This is in reply to your letter dated February 7, 1991 whereby you requested our opinion concerning the meaning of the term "persons dealing with each other not at arm's length" in subparagraph 3(d) of Article XI of the Convention. In our opinion, by virtue of paragraph 2 of Article III of the Convention, the term "persons dealing with each other not at arm's length" has the same meaning as it does for purposes of the Canadian Income Tax Act (the "Act") as regards the application of the Convention by Canada. ...

Income Tax Convention- Deemed Residence Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. IV Dear Sirs: Re: Canada-U.S. ... Paragraph 1 of Article IV of the Convention does not mention citizenship as a basis for liability to tax. ...

30 June 1988 Income Tax Severed Letter 7-2490- [Canada—United States Income Tax Convention] JUN 30 1988 Mr. ... Cooper Canada- United States Income Tax Convention (the "Convention") Specialty Rulings Directorate This is in reply to your memorandum of January 14, 1988, concerning the application of Part XIII tax and the Convention on excess charges for royalties and management fees paid to related U.S. residents, which were disallowed pursuant to Part I of the Income Tax Act (the "Act"). ... Paragraph 7 of Article XII of the Convention clearly indicates that the excess portion of the royalty payment remains taxable according to the laws of each Contracting State with due regard being had to the other provisions of the Convention. ...

7 July 1991 Income Tax Severed Letter- Interest on loans — application of subparagraph 4(a) of Article 11 of the Canada-Netherlands Income Tax Convention Unedited CRA Tags 212(1)(b)(vii), Canada-Netherlands Income Tax Convension article 3, 11 Dear Sirs: This is in reply to your letter of May 8, 1991 in which you requested our views on the application of subparagraph 4(a) of Article 11 of the Canada-Netherlands Income Tax Convention (the "Convention"). Our understanding of the situation which you described is that interest on a loan is paid by a company resident in Canada for the purposes of the Convention to a company which is resident in the Netherlands for the purposes of the Convention. ... The term "arm's length" is not defined in the Convention but paragraph 2 of Article 3 of the Convention provides that "... any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of the State concerning taxes to which the Convention applies. ...

Even though he may be a factual resident or a deemed resident of Canada, it is possible that, for purposes of the Canada-USSR Tax Convention (the "Convention"), he may be deemed to be resident of the USSR by virtue of the residency tie-breaking rules in paragraph 2 of Article 4 of the Convention. If it is determined that XXX is a resident of the USSR under paragraph 1 or 2 of Article 4 of the Convention for a particular year, the provisions of Article 12 of the Convention will be available to him for the year. On the other hand, if it is determined that XXX is a resident of Canada under paragraph 2 of Article 4 of the Convention for a year, the provisions of Article 12 of the Convention will not be available to him for the year. ...

Our Comments Article 13 sub-paragraph 4 (a) of the Convention stipulates that the capital gain realized on the sale of the shards can be taxed in Canada, whereas by virtue of Article XVII of the Canada-Netherlands Income Tax Agreement Act, 1957, (the "Former Convention") such a gain would have been taxable only in the Netherlands. By virtue of paragraph 3 of Article 30 of the Convention, any provisions of the Former Convention that would have afforded any greater relief from tax shall continue to have effect for any taxation year beginning before the entry into force of the Convention. ... " The Convention entered into force on August 21, 1987, and 24(1) chose August 1, 1987 as the beginning of its fiscal period. ...

7 July 1991 Income Tax Severed Letter- Canada-United Kingdom Income Tax Convention article 27(2) Unedited CRA Tags Canada–U.K. Income Tax Convention Art. 27 Dear Sirs: Re: Article 27(2) of the Canada-United Kingdom Income Tax Convention (the "Convention") This is in reply to your letter dated June 28, 1991. In our opinion, paragraph 2 of Article 27 of the Convention not only applies to restrict the application of provisions of the Convention pursuant to which income is totally exempted from taxation but also applies to restrict the application of provisions of the Convention, such as paragraph 1 of Article 20, pursuant to which the amount of tax a Contracting State may impose is limited (but not absolutely eliminated). ...

Income Tax Convention- U.S. Estate Tax Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... II, XXIII, OECD Model Double Taxation Convention on Income and Capital, Art. 22 Re: Canada-United States Income Tax Convention, 1980 (the “Convention”)- U.S. ... It is our understanding that United States estate tax is not a tax on capital and that Article XXIII of the Convention is not applicable thereto. ...

Income Tax Convention] XXXX T.B. Kuss (613) 957-2117 February 2, 1988 Dear Sirs: Re: Article X, Paragraph 6 of the 1980 Canada-U.S. Income Tax Convention (the "Convention") This is in reply to your letter dated December 1, 1987 in which you requested a technical interpretation of the above-referenced provisions of the Convention within the context of the following hypothetical situation. ... Opco is not and has not been associated (within the meaning of subparagraph 6(d) of Article X of the Convention) with another company nor has it previously deducted any amounts in respect of subparagraph 6(d) of Article X of the Convention. ...