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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. ... Enfin, nous sommes d'avis que les dispositions de la Convention, notamment celles à l'alinéa 3c) de l'article XI, ont préséance d'application sur les dispositions de l'alinéa 212(1)b) de la Loi de sorte à exempter de la retenue à la source les intérêts (au sens de la Convention) payés à un résident américain. ...

Income Tax Convention- Distribution of Partnership Assets Unedited CRA Tags n/a 19(1) File No. 5-8738   K.B. ... Income Tax Convention (1980)(the "Convention"). Your letter stated that you are concerned with a situation where a U.S. partnership distributes its assets to its partners, one or more (but not the majority) of whom are Canadian partners.  ... Income Tax Convention (the "Convention") provides that where a resident of a Contracting State alienates property in the course of a corporate organization, reorganization, etc., the profit, gain or income in respect of such alienation may be deferred in order to avoid double taxation.  ...

Income Tax Convention- Distribution of Partnership Assets 5-8738 K.B. ... Income Tax Convention (1980)(the "Convention"). Your letter stated that you are concerned with a situation where a U.S. partnership distributes its assets to its partners, one or more (but not the majority) of whom are Canadian partners. ... Income Tax Convention (the "Convention") provides that where a resident of a Contracting State alienates property in the course of a corporate organization, reorganization, etc., the profit, gain or income in respect of such alienation may be deferred in order to avoid double taxation. ...

Income Tax Convention on Exempt Income and Alternative Minimum Tax Unedited CRA Tags 110(1)(f)(i), Canada–U.S. ... 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. ...

School administrators may claim convention expenses with a maximum of 2 per year; 2. ... Paragraph 9 of IT-131R2 states that convention expenses may also be deducted by corporations recognizing that a corporation can "attend" a convention through one or more of its agents or employees. ... " Therefore, school administrators are not entitled to claim convention expenses since they are not self-employed taxpayers. ...

31 July 1990 Income Tax Severed Letter ACC9366- Canada-USSR Tax Convention- Deemed USSR Residence 19(1) G. ... If it is determined that 19(1) 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 19(1) 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. ...

31 May 1990 Income Tax Severed Letter ACC9108- Canada-Netherlands Income Tax Convention 19(1) HBW 4125-N1 HBW 6591-N1 David Senécal (613) 957-2074 May 31, 1990 Dear 19(1) Pursuant to paragraph 4 of Article 25 of the Canada-Netherlands Income Tax Convention signed by our two counties on May 27, 1986, we would like to clarify the application of the said Convention to the following situation: A corporation, which is a resident of Canada for the purposes of the Convention, borrows Canadian dollars form a lender in the Netherlands. ... Consequently, as paragraphs 1 and 2 of Article XI of the Convention only apply top reduce the tax of 15% if the interest arises in one State and is paid to a resident in the other State and the Convention does not contain an "Other Income" article deeming the interest to be taxable only in the Netherlands where it arises, a technical interpretation of the Convention would result in the interest being subject to a 25% tax in Canada even though the interest is paid by the permanent establishment in the Netherlands. ... Therefore notwithstanding the absence of an "Other Income" provision in the Convention, we are prepared to publicly adopt the position that, under a liberal interpretation of the Convention, such interest will be exempt form tax in Canada provided you advise us that the Netherlands will adopt the some position with respect to similar transactions involving a Canadian lender and a permanent establishment of a Dutch company situated in Canada. ...

20 March 1990 Income Tax Severed Letter AC59249 F- Conventions de retraite Unedited CRA Tags 207.7, 153(1) 5- 9249 19(1) V. Plant (613) 957-8953 Le 20 mars 1990 Objet: Conventions de retraite La présente est en réponse votre lettre du 15 novembre 1989 par laquelle vous demandez 1 `opinion du Ministère aux fins de savoir qui, du dépositaire ou de l'emp1oyeur, est responsable de rémettre l'impôt remboursable sur les cotisations versées dans le cadre d'une conventiôn de retraite. VOS COMMENTAIRES Le paragraphe 207.7(1) de la Loi de l'imnôt sur le revenu (la "Loi") précise que "1e dépositaire d'une convention de retraite doit payer, pour chaque année d1imposition d'une fiducie de convention de retraite, un impôt en vertu de la présente partie égal à l'excédent éventuel de' l'impôt remboursable de la convention à la fin de l'année',' sur l'impôt remboursable éventuel de la convention à la afin de l'année d'imposition précédente". ...

Position Adoptée: (1) Reduced Canadian tax rate applicable under paragraph 3 of Article 18 of the Convention. (2) Reduced Canadian tax rate applicable under paragraph 3 of Article 18 of the Convention. (3) Reduced Canadian tax rate applicable under paragraph 2 of Article 18 of the Convention. ... Selon notre interprétation de la Convention, ce type de déduction ne serait pas visé par l’une ou l’autre des exceptions énoncées dans la définition du terme « rentes » au paragraphe 5 de l’article 18 de la Convention. Le paiement de rente visé à l’alinéa 56(1)d) serait, à notre avis, une rente au sens de la Convention et la réduction du taux d’imposition canadien prévue au paragraphe 3 de l’article 18 de la Convention serait admissible dans un tel cas. ...

Income Tax Convention (1980) the (“Convention”) and under conventions with other jurisdictions which tax their residents on the basis of the residents’ worldwide income. ... Model conventions and related Commentaries as interpretative aids. This principle has general application when interpreting all of Canada's income tax conventions. ... LLCs are not resident in the U.S. for the purposes of the Convention. ...