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2007 Ruling 2007-0248021R3- Cdn Japan Convention: withholding rate deemed div. ... The Company is a resident of Japan for purposes of the Act and the Convention. ... The deemed dividend arising under subsection 84(3) of the Act on the purchase for cancellation of the Shares will be subject to tax at a rate of 5% of the gross amount of the dividend pursuant to subsection 212(2) of the Act and Article 10 of the Convention. ...

4 October 2010 External T.I. 2010-0367231E5 F- Convention de partage d'une société de personnes Unedited CRA Tags 103(1), 103(1.1) Principales Questions: Est-ce que les dispositions 103(1) ou 103(1.1) pour modifier le partage des revenus provenant d'une SENC? ... Les clauses de la convention de la SENC (" Convention ") incluraient ce qui suit: Toutes les tâches quotidiennes de l'exploitation de l'entreprise XXXXXXXXXX seraient confiées à la société. ... Conséquemment, compte tenu de ce qui précède, nous sommes d'avis que la Convention pourrait entraîner l'application des paragraphes 103(1) ou 103(1.1). ...

Convention? 2)Can Estate deduct income attributable to net taxable capital gains under 104(6)(b)? ... XXXXXXXXXX 6.The Beneficiary attained XXXXXXXXXX. 7.The Beneficiary is a citizen and resident of the United States for purposes of the Canada- United States Income Tax Convention 1980 (the "Convention"). 8.The Beneficiary is XXXXXXXXXX and therefore an exempt beneficiary. 9.The Estate's assets consist primarily of shares of U.S. corporations traded on stock exchanges in the U.S. and denominated in U.S. dollars (the U.S. ... Securities it will be exempt from Part XIII tax pursuant to paragraph 2 of Article XXII of the Convention. ...

2 February 2005 External T.I. 2004-0104671E5 F- Convention de retraite- Fonds mis de côté Unedited CRA Tags 248(1) 207.6(1) Principales Questions: La mise sur pied d'un fonds de réserve spécial qu'un employeur crée en déposant des sommes chez un courtier constitue-t-il une convention de retraite? ... Plus précisément, vous désirez savoir si un fonds de réserve spécial qu'un employeur crée en déposant des sommes chez un courtier afin de pourvoir au paiement d'une partie d'une rente payable à partir de la retraite d'un employé cadre constituera une entente d'échelonnement de traitement ou une convention de retraite. ... Veuillez noter que la définition de convention de retraite n'exige pas que les cotisations deviennent la propriété de la personne à laquelle elles sont versées ou qu'une fiducie soit créée. ...

Income Tax Convention- Employee's Salary Reimbursed by Registered Charity Unedited CRA Tags 2, 149(1), 248(1) person, 248(1) taxpayer 24(1) 901575   R.S. ... Tax Convention (1980) (the Convention). You described the hypothetical fact situation as follows: 1.      ... As such the remuneration would be borne by an employer resident in Canada for purposes of paragraph 2(b) of Article XV of the Convention and the exemption therein would not extend to the employee in question. ...

1 June 1992 Income Tax Severed Letter 9206526- Canada-Austria Income Tax Convention- Determination of Employer June 1, 1992 Assessment and Accounting Programs Rulings Directorate International Tax Programs Directorate K.B. ... Charette 920652 Canada-Austria Income Tax Convention (the "Convention") Taxability of Employment Income This is in reply to your memorandum of March 2, 1992 wherein you requested our opinion concerning the taxability of an individual in the following hypothetical situation. ... A is a resident of Austria for the purposes of the Convention and is a non-resident of Canada for the purposes of the Act. ...

Income Tax Convention on Oil and Gas Operations International Audits division Specialty Rulings Directorate Olli Laurikainen Attention: David Burton 957-2125 Subject: Article XIII(8) of the Canada-U.S. Income Tax Convention (1980) (the "Convention") This is in response to your memorandum of January 6, 1989 and further to our meeting of May 25, 1989. ... Prescribed treaty provisions such as Article XIII(8) of the Convention clearly give the Minister the right to attach such terms and conditions. ...

30 January 1990 Ruling HBW6591A1 F- Canada-Australia Income Tax Convention Unedited CRA Tags Canada/Australia Treaty Art. 25 19(1) HBW 6591-A1   Al Watson   (613) 957-2072 Attention: January 30, 1990 Dear Sir: We have received the attached material that was requested from the Western Regional Office, Operations.  The attached material is being provided pursuant to Article 25 of the Convention between Canada and Australia. ...

Income Tax Convention April 11, 1990 Director General Current Amendments and Specialty Rulings Directorate Regulations Division D.W. ... Convention Your memorandum (prepared by R.C. O'Byrne) dated March 14, 1989 was sent to Finance for their comments. ...

30 January 1990 Income Tax Severed Letter ACC89766- Canada-Australia Income Tax Convention 19(1) c-8976 Al Watson (613) 957-2072 Attention: January 30, Dear Sir: We have received the attached material that was requested from the Western Regional Office, Operations. The attached material is being provided pursuant to Article 25 of the Convention between Canada and Australia. ...