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Pertinence L'article 4 de la Convention établit le sens de "résident d'un État contractant" aux fins seules de la convention fiscale. ... Imnact de la Convention et de la résidence réputée La Convention peut réputer le particulier-type etre un non-résident du Canada aux fins de la Convention mais l'alinea 250(l)d) de la Loi demeure toujours pertinent. ... L'article 4 de la Convention établit les règles du jeu de la convention fiscale pour ses autres dispositions d'allégement. ...

Our Comments Article 13 sub-paragraph 4 (a) of the Convention stipulates that the capital gain realized on the sale of the shares 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 XXX chose August 1, 1987 as the beginning of its fiscal period. ...

7 October 1991 Income Tax Severed Letter- Shipping and Air Transport Provisions of the Canada-Netherlands Income Tax Convention Unedited CRA Tags Canada-Netherlands Income Tax Convention Dear Sirs: Re: Shipping and Air Transport Provisions of the Canada-Netherlands Income Tax Convention, 1986 (the "Netherlands Convention") This is in reply to your letter dated August 20, 1991. ... Dutchco is not a resident of Canada, is a resident of the Netherlands for Dutch tax purposes and is solely a resident of the Netherlands for purposes of the Netherlands Convention. ... We note that the summary of your understanding of the effect of the Netherlands Convention set forth in your letter of August 20, 1991 made no reference to Paragraph II of the Protocol to the Netherlands Convention. ...

7 August 1991 Income Tax Severed Letter- Canada-United States Income Tax Convention- Maintenance Payments Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. XVIII(6) Dear Sirs: Re: Article XVIII(6) of the Canada-United States Income Tax Convention, 1980 This is in reply to your letter dated May 8, 1991 concerning the application of Article XVIII(6) of the Canada-United States Income Tax Convention, 1980 (the "Convention") in the following hypothetical fact situation: 1. ... The Technical Explanation issued by the United States on the Convention provides additional comments on this matter. ...

Income Tax Convention (the "Convention") This is in reply to your memorandum of October 19, 1989 concerning what is meant by the term "gain which is liable to tax in that other State" in paragraph 9 of Article XIII of the Convention. ... Article III of the Convention provides a definition of many terms used in the Convention, however, the article does not define the term "gain" for purposes of the Convention.  ... Since the Competent Authority of Canada has not agreed to the meaning of any term under subparagraph (d) of paragraph 3 of Article XXVI of the Convention and the term gain is not defined in the Convention, paragraph 2 of Article III of the Convention will apply. ...

7 October 1990 Income Tax Severed Letter- Capital gains and the Canada-Japan Income Tax Convention Unedited CRA Tags Canada–Japan Income Tax Convention Article 13 Dear Madam: Re: Canada-Japan Income Tax Convention (1986) (the "Convention") This is in reply to your letter dated August 3, 1990. In our opinion, residents of Japan are not granted any exemption from Canadian tax on capital gains by the Convention. Article 13 of the Convention does not purport to grant any such exemption and Article 20 applies only to income and does not apply to capital gains. ...

La convention prévoit aussi des droits de renouvellement (moyennant les frais chargés à ce moment pour la période de renouvellement) et des droits de cession. Vous nous demandez quel est le traitemnt fiscal pour la société découlant de l'acquisition des droits dans ladite convention. ... Il nous apparaît que les droits découlant de la convention procurent un avantage durable assimilable à un permis de durée limitée pour le consommateur signataire. ...

Séguin (613) 957-8953 A l'attention de XXXXXXXXXX Le 6 septembre 1995, Monsieur, La présente est en réponse à votre lettre du 15 mars 1995 dans laquelle vous demandez notre opinion concernant la Convention fiscale entre le Canada et la Suisse (la "Convention"). ... Le revenu de salaire de source Suisse est imposable, sous réserve du paragraphe 2 de l'article XV de la Convention, en Suisse en vertu de l'article XV de la Convention. ... Nous tenons à noter que l'article XVII de la Convention ne nous apparaît pas pertinent dans les circonstances. ...

Co. est-il imposable en vertu de la Convention? Vos prétentions Votre position est de considérer le gain en capital réalisé par U.S. Co. comme étant imposable au Canada en vertu de la disposition XIII (3)(b)(ii) de la Convention. 24(1) Prétentions de U.S. ... La disposition XIII(3)(b)(ii) de la Convention réfère à la notion de biens immeubles.  ...

Income Tax Convention- U.S. Subsidiaries of Canadian Bank not Dealing at Arm's Length 19(1) 7-4062 K.B. ... Income Tax Convention (Convention) This is to outline the Department's views concerning the withholding of Part XIII tax in the following hypothetical situation. ... It should be noted that such an exemption is applicable to this particular Convention and its application to other income tax conventions or agreements may not produce the same result. ...