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19 April 1991 External T.I. 9105075A F- Canada-France Tax Convention- France Pension Plan Unedited CRA Tags 6(1)(a)   5-910507 Dear Sirs: Re:  Our letter of April 4, 1991 Further to the above-noted letter and our telephone conversation of April 15, 1991, this is to advise that Article 29 of the Canada-France Tax Convention (1975) contains a provision which may be applicable to the situation on which you asked us to comment. ...

25 April 1991 Internal T.I. 9108157- Location d'aéronefs d'un non-résident- Absence de convention fiscale Unedited CRA Tags 212(1)(d) 7-910815 Objet: Impôt de la Partie XIII de la Loi de l'impôt sur le revenu (la "Loi") 24(1) La présente note de service fait suite à celle de Monsieur S. ... Tel que nous l'avions mentionné dans notre note de service du 18 février 1991 (n. de dossier 7-903657), dans le cas où un aéronef a été loué d'une personne résidant dans un pays avec lequel le Canada n'a pas conclu une convention fiscale, la partie du loyer brut qui se rapporte à la période où l'aéronef a été utilisé au Canada, est assujettie à l'impôt de la Partie XIII de la Loi. ...

18 June 1990 Administrative Letter 58966 F- Canada-Australia Income Tax Convention Unedited CRA Tags n/a 24(1) File No. 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. ...

Income Tax Convention Unedited CRA Tags none Dear Sir: This is in regard to your request that we provide you with a determination of the residency of the late XXX We have reviewed the documents which you submitted and are of the view that XXX had established significant residential ties with Canada and would therefore be considered a factual resident of Canada for the calendar years XXX on June 24, 1985. ... Income Tax Convention (1978) would determine his residency for income tax treaty purposes. ...

22 October 1986 Income Tax Severed Letter 5-2278- [Canada-Brazil Income Tax Convention (the "Treaty")] M. Trotier (613) 957-8968 October 22, 1986 Dear Sir: Re: Canada-Brazil Income Tax Convention (the "Treaty") As you requested during the Canadian Bankers' Association meeting on October 1, 1986, this is to clarity our position concerning two tax sparing issues under Article 22 of the Treaty. ...

20 December 1994 External T.I. 9421435- ROYALTIES AND CANADA-UK INCOME TAX CONVENTION Unedited CRA Tags 212(5) Art 12(3) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Income Tax Convention; the said payments representing copyright royalties in respect of the reproduction of any literary, dramatic, musical or artistic work other than in respect of motion pictures and works on film, videotape or other means of reproduction for use in connection with television broadcasting. ...

7 October 1990 Income Tax Severed Letter- Determination of Residence under Canada-Germany Income Tax Convention Unedited CRA Tags Canada-Germany Income Tax Convention Dear Sirs: Re: Request for Technical Interpretation We are writing in response to your letter, dated July 31, 1990 regarding a German citizen who has personal and economic ties with both Canada and Germany. ...

Tax Convention on RRSP Annuities Unedited CRA Tags 110(1)(f)(i), 146(1) retirement income, 146.3(1) minimum amount, 212(1)(q), 217 19(1) File No. 5-8279   A.B. ... Tax Convention- 1978 (Treaty) and of the Income Tax Act (Act) to residents of the United kingdom (U.K.). ...

13 February 1990 Income Tax Severed Letter SCC8749- Canada-Korea Income Tax Convention 19(1) HBW 4125-K3 Jim Wilson (613) 957-2063 February 13, 1990 Dear 19(1) RE: 24(1) We are writing in reply to your letter dated January 11, 1990, concerning the Canada- Korea Income Tax Convention and the status of the above-noted financial institution. ...

Income Tax Convention and Partnerships 5-9341 O. Laurikainen (613) 957-2129 24(1) 19(1) Dear Sirs: Re: Canada-U.S. Income Tax Convention (1980) (the "Treaty") and Partnerships This is in response to your letter dated December 22, 1989 wherein you requested the Department's interpretation of certain treaty provisions under a hypothetical set of facts. ...