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23 July 1991 External T.I. 911405 F- Canada-Barbados Income Tax Convention Unedited CRA Tags 126, Treaty Barbados Article XXV Re: Canada-Barbados Income Tax Convention This is in reply to your letter dated May 21, 1991 regarding the foreign tax credit provisions of the Canada-Barbados Income Tax Convention (the "Convention").  ... It applies to give a Barbados source, for purposes of the Convention and of section 126 of the Act, to income of a Canadian resident that is taxed in Barbados in accordance with the Convention.  ... This is the lowest withholding rate of any tax convention that Barbados has concluded.  ...

14 February 2006 Internal T.I. 2005-0118521I7- Art XV of Canada-US Convention employees of LLC's Unedited CRA Tags Article XV of the Canada-US Tax Convention Principal Issues: Whether a US LLC can be considered to have a PE in Canada for the purposes of paragraph XV(2) of the Canada-US Tax Convention? ... Tax Convention (the "Convention") to employees of a US LLC. ... However, paragraph 9 of Article V of the Convention specifically provides that, for the purposes of the Convention, the provisions of Article V apply in determining whether "any person has a PE in any State". ...

Paragraph 1 of Article XVI of the Canada-US Tax Convention applies independently of paragraph 2 of that provision. ... Convention: Artist and Athletes This is in reply to your email of November 19, 2008, wherein you requested our views with respect to the application of paragraphs 1 and 2 of Article XVI of the Canada- United States Tax Convention ("Convention") to a specific fact situation. ... This position is consistent with the wording of Article XVI of the Convention and with the intention of the contracting states to the Convention. ...

We assume that, in the situation you describe, NethCo is, pursuant to paragraph 1 of Article 4 of the Convention, a resident of the Netherlands for the purposes of the Convention and that the only requirement of subparagraph 4(a) of Article 11 of the Convention that may not be met is the requirement that CanCo and NethCo deal with each other at arm's length for the purposes of the Convention. However, if NethCo is also resident in Canada for the purposes of the Act by reason of its place of management being situated in Canada and, hence, liable to tax under the Act, NethCo will be deemed, pursuant to paragraph 3  of Article 4 of the Convention, not to be a resident of either Canada or the Netherlands for the purposes of, among other Articles, Article 11 of the Convention unless the competent authorities of Canada and the Netherlands have reached an agreement, pursuant to paragraph 3 of Article 4 of the Convention, with respect to the residence of NethCo for the purposes of the Convention.  ... Where NethCo is so resident in Canada for the purposes of the Act and paragraph 3 of Article 4 of the Convention applies to deem NethCo to not be a resident of the Netherlands for the purposes of Article 11 of the Convention, subparagraph 4(a) of Article 11 of the Convention will not apply to preclude Canada from taxing any interest paid by CanCo to NethCo in accordance with the provisions of the Act.  ...

Le droit de recours à la disposition générale anti-évitement est implicitement prévu à l'article 29 A, paragraphe 7 de la Convention fiscale entre le Canada et les États-Unis. Cette disposition mentionne que le fait que les dispositions de l'article XXIX A de la convention ne s'appliquent qu'aux fins de l'application de la convention par les États-Unis ne doit pas être interprété comme empêchant un État contractant de refuser un avantage de la convention lorsque de ne pas le faire résulterait en un abus des dispositions de ladite convention. ... Treasury en rapport avec le récent protocole (ratifié le 17 mars 1995) à la convention fiscale mentionnent que les dispositions anti-évitement du pays contractant s'ajoutent aux dispositions anti-évitement de la convention concernant l'utilisation sélective de conventions fiscales («Treaty Shopping»). ...

Income Tax Convention- Deemed Residence Unedited CRA Tags Treaty US Article IV, 250(1)(a) Dear Sirs: Re:  Canada- U.S. ... You have asked whether the tie-breaker rules in Article IV of the Convention would apply to this individual. ... Paragraph 1 of Article IV of the Convention does not mention citizenship as a basis for liability to tax.  ...

CONVENTION DEEMED DIVIDEND RULE Unedited CRA Tags article 27(4) U.K. Convention 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. ... Position: Article 27(4) of the Convention does not apply to the interest. ... Our Comments Paragraph 4 of Article 27 of the Convention while worded very broadly was in our view intended to deal only with the ACT credit referred to in paragraphs 3(b) and (c) of Article 10 of the Convention and to permit Canada to treat such tax credit as a dividend. ...

To the best of our knowledge, there was no intention in amending the ITCIA to treat periodic pension payments as annuities so that the annuity provision of an income tax convention would apply rather than the pension provision, especially where a convention such as the US Convention specifically contemplated that payments from a RRIF would be dealt with under the term "pension". ... The definition of "periodic pension payment" is found in section 5 of the Income Tax Conventions Interpretation Act (the "ITCIA"). ... Paragraph 2(a) of Article XVIII of the Canada-U.S. (1980) Income Tax Convention (the "U.S. ...

20 March 1990 Internal T.I. 59249- Conventions de retraite Unedited CRA Tags 153(1)(p), 207.5(1) impôt remboursable, 207.7(1), 207.7(3) 19(1) File No. 5-9249   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 l'opinion du Ministère aux fins de savoir qui, du dépositaire ou de l'employeur, 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'impôt sur le revenu (la "Loi") précise que "le dépositaire d'une convention de retraite doit payer, pour chaque année d'imposition 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 fin de l'année d'imposition précédente". ...

Un contrat d'option d'achat est-il une convention d'achat-vente? ... En particulier, un contrat d'option d'achat est-il selon l'ADRC une convention d'achat-vente? ... Bien que la détermination à savoir si une convention précise constitue une convention d'achat-vente soit une question de fait, nous sommes d'avis que dans la situation que vous nous présentez les deux contrats d'option ne pourraient être qualifiés d'une convention d'achat-vente d'actions aux fins de l'application de l'alinéa 110.6(14)b) L.I.R. ...