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10 February 1984 Income Tax Severed Letter A-9477- [Article XVII of the Canada-UK Tax Convention] XXXX February 10, 1984 Director Non-Corporate Rulings Division Revenue Canada Taxation 875 Heron Road Ottawa, Ontario K1A 0L8 Attention: Ms. ... Tax Convention to payments under a single premium deferred annuity contract and benefits paid under the Old Age Security Pension Act and the Canada Pension Act to a resident of the United Kingdom. ... Tax Convention is calculated with reference to the income element of an annuity payment only and not to the total amount of the payment. ...

31 August 1989 Income Tax Severed Letter AC57778- Canada–Israel Income Tax Convention D.Y. Dalphy (613) 957-2117 19(1) Dear Sirs: Re: Disposition of Shares By a Non-resident Article XIII of the Canada-Israel Income Tax Convention. This is in reply to your letter of March 20, 1989 wherein you requested our interpretation of Article XIII of the Canada-Israel Income Tax Convention, 1976 (the "Treaty"). ...

18 June 1990 Income Tax Severed Letter AC58966- Canada-Australia Income Tax Convention Unedited CRA Tags Canada-Australia Income Tax Convention Articles 13 and 21 24(1) 5-8966 G. Arsenault (613) 957-2126 Attention: 19(1) June 18, 1990 Dear Sirs: This is in reply to your letter of October 2, 1989 wherein you requested our opinion on the interpretation of Article 21 of the Canada-Australia Income Tax Convention (1980) (the "Treaty") in the following hypothetical situation: (a) Canco, a Canadian private company carries on business in Canada; (b) Aco, an Australian company, holds 100% of shares of Canco; (c) Aco, which does not carry on business in Canada, disposes of the shares in Canco to USCo, a U.S. company, and capital gain is generated from the disposition; (d) The contract of sale is initiated, negotiated and concluded outside of Canada. ...

30 January 1990 Income Tax Severed Letter ACC89776- Canada-Netherlands Income Tax Convention January 30, 1990 Ms. ... Wilson Assistance Division 957-2063 Attention: Monica Jones-Kisil HBW 4125-N1 Canada-Netherlands Income Tax Convention We are writing in reply to your memorandum dated October 27, 1989, concerning the taxability of pensions received from the Netherlands. ... Accordingly, paragraph 5(b) of Article 18 of the Canada-Netherlands Income Tax Convention does not apply and the pension may be taxed in Canada. ...

Principal Issues: Application of Article 13 of the Canada-Germany Income Tax Convention to the disposition of an interest in a Canadian general partnership held by a German limited partnership. Position: Treaty exempt pursuant to paragraphs 4 and 5 of Article 13 of the Canada-Germany Income Tax Convention. ... X is an individual resident in Germany for Canadian tax purposes and for purposes of the Canada-Germany Income Tax Convention (the "German Convention"). 2. ...

La "convention" a été signée le XXXXXXXXXX par tous les détenteurs d'actions d'Opco, à l'exception de Placeco. Parmi les clauses de la "convention", il est prévu qu'un actionnaire, autre que Gesco, qui désire quitter volontairement Opco, devra au préalable offrir de vendre à Gesco, qui s'engage à acheter, toutes les actions qu'il détient dans Opco à un prix qui sera calculé selon une formule prévue dans la "convention". 17. ... Gesco achètera, aux termes de la "convention", la totalité des Opco"B" et Opco"E" détenues par AA, BB, CC et DD respectivement pour un prix calculé selon la formule prévue dans la "convention". ...

22 November 1989 External T.I. 89M11595- Convention fiscale avec la France Unedited CRA Tags n/a   November 22, 1989   E.E. ... La présente demande est faite en vertu de l'article 26 de la convention fiscale franco-canadienne. ...

3 November 1989 Ruling 89M11561 F- Canada-Australia Income Tax Convention Unedited CRA Tags n/a 19(1) E.E. ... This information is provided pursuant to Article 25 of The Canada-Australia Income Tax Convention. ...

14 September 1989 Income Tax Severed Letter ACC8554- Tax Convention E.E. Campbell 19(1) 613-957-2067 September 14, 1989 19(1) Thank you for your letter of August 11, 1989, indicating your views on the application of Article 23(2)(d)(i) of the Convention to the situation set out in our letter of July 11, 1989. ...

28 September 1989 Income Tax Severed Letter AC41251 F- Immovable Property under Canada's Model Bilateral Income Tax Convention Unedited CRA Tags n/a Mr. ... Sasseville: We would appreciate receiving your department's views on the definition of "immovable property" for the purposes of Article XIII of Canada's Model Bilateral Income Tax Convention.  ...