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Your question Does Article XIII of the Convention exempt the total capital gain from taxation in Canada? Our views The definition of taxes covered in subparagraph 2(a) of Article II of the Convention indicates that in the case of Canada the existing taxes to which the Convention shall apply include those levied under Part I of the Act.  As minimum tax is levied under Part I of the Act it is covered by the Convention. ...

7 July 1991 Income Tax Severed Letter- Meaning of the term “profits of an enterprise of one of the Contracting States” as used in Article III of the Canada-Japan Income Tax Convention Unedited CRA Tags Canada–Japan Income Tax Convention article III, II Re: Canada-Japan Income Tax Convention, 1965 (the "Convention")-Capital Gains This is in reply to your letter dated May 7, 1991 whereby you requested our opinion as to the meaning of the term "profits of an enterprise of one of the Contracting States" as used in Article III of the Convention. ... In interpreting the Convention it is of course necessary to have regard to the meaning, as set forth in the Convention, of terms specifically defined therein. ... Therefore, we consider the "profits" referred to in Article III of the Convention to be profits from carrying on a business, i.e. business income. ...

Income Tax Convention Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... Income Tax Convention (1980) (the "Convention") permits an extension of the October 1, 1984 date up to the end of the first taxation year of the recipient beginning after 1985. ... Income Tax Convention. We trust these comments will be of assistance to you. ...

27 February 1990 Income Tax Severed Letter AC57484- Canada-Australia Income Tax Convention on Residence Unedited CRA Tags none 5- 7484 19(1) R.C. O'Byrne (613) 957-2126 February 27, 1990 Dear Sirs: Re: Article 4 Canada-Australia Income Tax Convention (the “Convention”) This is in reply to your letter of January 30, 1989 in which you asked whether an Australian Non-Profit Society (a “Society”) would be considered a resident of Australia for purposes of the Convention. ... Accordingly, we are of the view that Article 4(2) of the Convention would not preclude a Society from being considered resident in Australia for purposes of the Convention. ...

7 December 1991 Income Tax Severed Letter- Rents from movable property and the Canada-Norway Income Tax Convention Unedited CRA Tags Canada-Norway Income Tax Convention Rents from Movable Property Canada-Norway Income Tax Convention (the "Convention") This will follow up a telephone conversation with Mr. ... Generally, all amounts received by a resident of Norway from a resident of Canada would be included in the profits of the enterprise of the Norwegian resident for the purposes of Article 6 (Business Profits) of the Convention unless such amounts are carved out by another article of the Convention. Since the definition of royalties in Article 11 (Royalties) of the Convention does not include bareboat rents paid or credited by a resident of Canada to a resident of Norway such amounts will fall within Article 6 (Business Profits) of the Convention and will be exempt from tax in Canada unless the Norwegian resident carries on business in Canada through a permanent establishment. ...

Income Tax Convention Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... Income Tax Convention (the "U.S. Convention"). Generally, for purposes of the U.S. Convention, it is our view that a U.S. partnership is not a resident of a Contracting State. ...

Income Tax Convention Art. 13 Dear Sirs: Re: Article 13(9) of the Canada-United Kingdom Income Tax Convention (the "Convention") This is in reply to your letter dated June 5, 1991 whereby you requested our views concerning the meaning of the phrase "a resident of that State for 15 years or more" in the context of the application by Canada of subparagraph 9(a) of Article 13 of the Convention. In our opinion, in order for an individual to have been a resident of Canada for 15 years or more for purposes of subparagraph 9(a) of Article 13 of the Convention, the individual must have been a resident of Canada (as defined for purposes of the Convention) at least for 15 periods (not necessarily consecutive) each of which consists of 12 consecutive months. ... Such a deeming provision will be taken into account in determining whether an individual has been a resident of Canada for 15 years or more for purposes of subparagraph 9(a) of Article 13 of the Convention. ...

Cependant, vous avez récemment eu connaissance d'une opinion contraire, émise par notre ministère, portant sur l'interprétation de la convention Canada-Espagne et vous nous citez les extraits suivants: “We have taken the view under paragraph 1(a) of Article XXIII of the Canada-Spain Income Tax Convention (Convention) that the words”... and unless a greater deduction or relief is provided under the law of Canada...” does not permit a taxpayer to utilize both the foreign tax credit and a deduction under subsection 20(11) and (12) of the Act. ... De plus, vous croyez que l'impôt payé au sens de l'alinéa 126(7)c) de la Loi comprend l'impôt réputé payé (“tax spared”) selon la Convention Canada- Brésil et puisque l'impôt déductible selon le paragraphe 20(12) de la loi est celui défini à l'alinéa 126(7)c) de la Loi, l'impôt déductible selon le paragraphe 20(12) de la Loi comprend donc l'impôt réputé payé selon la Convention Canada-Brésil. ... NOS COMMENTAIRES Selon les dispositions du paragraphe 2 de l'article XXII de la Convention Canada-Brésil, lorsqu'un résident du Canada reçoit des revenus qui, conformément aux dispositions de la Convention, sont imposables au Brésil, le Canada accorde sur l'impôt qu'il perçoit sur les revenus de ce résident. une déduction d'un montant égal à l'impôt sur le revenu payé au Brésil. ...

Cependant, vous avez récemment eu connaissance d'une opinion contraire, émise par notre ministère, portant sur l'interprétation de la convention Canada-Espagne et vous nous citez les extraits suivants: "We have taken the view under paragraph 1(a) of Article XXIII of the Canada-Spa in Income Tax Convention (Convention) that the words"... and unless a greater deduction or relief is provided under the law of Canada... ... De plus, vous croyez que l'impôt payé au sens de l'alinéa 126(7)c) de la Loi comprend l'impôt réputé payé ("tax spared") selon la Convention Canada- Brésil et puisque l'impôt déductible selon le paragraphe 20(12) de la loi est celui défini à l'alinéa 126(7)c) de la Loi, l'impôt déductible selon le paragraphe 20(12) de la Loi comprend donc l'impôt réputé payé selon la Convention Canada-Brésil. ... NOS COMMENTAIRES Selon les dispositions du paragraphe 2 de l'article XXII de la Convention Canada-Brésil, lorsqu'un résident du Canada reçoit des revenus qui, conformément aux dispositions de la Convention, sont imposables au Brésil, le Canada accorde sur l'impôt qu'il perçoit sur les revenus de ce résident. une déduction d'un montant égal à l'impôt sur le revenu payé au Brésil. ...

29 June 1993 External T.I. 9237925- Convention fiscal canada-états-unis Unedited CRA Tags 212(1)(b) 5-923792 XXXXXXXXXX                                   M. ... On nous demande si un paiement du genre constitue de l'intérêt au sens de la Convention et si la Convention prévaut sur la règle édictée par le dernier paragraphe de l'alinéa 212(1)b) de la Loi qui exigerait une retenue à la source dans un tel cas. ... Nos commentaires Nous sommes d'opinion XXXXXXXXXX serait considérée comme une "intrumentality" aux fins de la Convention. ...