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Where a particular convention makes reference to the term “pension” but the convention does not include a definition of “pension”, any RRSP payment (lump-sum or periodic) is considered to be a “pension” for the purposes of that convention and not “income from a trust”. (This is the case in substantially all of Canada’s conventions.) If a particular convention contains a definition of “pension” (which is the case in only five conventions), a lump-sum RRSP payment may or may not fall under the definition of pension in that particular convention. ... Income Tax Convention (the “U.S. Convention”) as a payment under a “retirement arrangement”. ...

Where a particular convention makes reference to the term “pension” but the convention does not include a definition of “pension”, any RRSP payment (lump-sum or periodic) is considered to be a “pension” for the purposes of that convention and not “income from a trust”. (This is the case in substantially all of Canada’s conventions.) If a particular convention contains a definition of “pension” (which is the case in only five conventions), a lump-sum RRSP payment may or may not fall under the definition of pension in that particular convention. ... Income Tax Convention (the “U.S. Convention”) as a payment under a “retirement arrangement”. ...

Principal Issues: Whether a trust is an individual for purposes of tax conventions. Position: No Reasons: Trusts and individuals are both referred to in most tax conventions. ... Characterization of a Trust under a Tax Convention Memo to File- November 28, 2001 2001-010851 Issue Whether a trust is an individual for the purposes of Canada's income tax conventions. ...

However, we repeat, we consider the better view is that the interest is dealt with in Article 7 of the Convention and Article 21 of the Convention is not applicable. ... Convention. It does not mention Article VII of the U.S. Convention. In our opinion, the comments in the Technical Explanation apply only for purposes of the U.S. Convention and do not apply for the purposes of interpreting other tax conventions to which Canada is a party. ...

Unedited CRA Tags Articles IV(7)(b) et XVIII Convention Canada-É.-U. Principal Issues: 1- Comment concilier les dispositions du 5e Protocole avec l'article XVIII de la Convention Canada-É. ... 2- Est-ce que la présomption prévue à l'Article IV(7)(b) de la Convention Canada-É. ... -U. s'appliquera à un versement provenant d'une convention de retraite effectué en faveur d'un résident américain, empêchant ce-dernier de bénéficier des avantages de la convention? ...

Raisons POUR POSITION ADOPTÉE: Commentaires du modèle de convention fiscale de l'OCDE de 1992. 5-933542 XXXXXXXXXX Carole Pronovost Attention: XXXXXXXXXX June 6, 1994 Dear Sirs: Re: Canada-United Kingdom Income Tax Convention(The Convention) We are writing in response to your letter dated November 24, 1993. You refer to your letter of July 6, 1992, and our reply dated October 20, 1992, and ask us to reconsider our opinion on the interpretation of paragraph 8 of Article XIII of the Convention as it would apply to a taxpayer resident in the United Kingdom for the purposes of the Convention. ... Your understanding of our previous interpretation of the Convention appears correct. ...

Income Tax Convention (the "Convention"). It is our view that where an income tax convention or agreement uses the word "gains" it is referring to capitol gains otherwise the term income, business profits or some other specific type of income is generally referred to. When interpreting a passage of a tax agreement or convention which is not clear, the Income Tax Conventions Interpretations Act (the "Interpretations Act") permits the interpreters to review the background papers and the intention of the negotiators when drafting the tax agreement or convention. ... As an example, amounts that constitute income from real property which fall within the specific provisions of Article VI of the Convention could not fall within Article XIII of the Convention as the income from real property provision is more specific. ...

Tax Convention Canada-U.S. Tax Treaty:Art. IV, XXIX This is in reply to your letter of April 10, 1989 in which you asked us two questions about dual residency under the Convention. ... As a result there is no relief under the Convention from taxation in Canada. In our opinion paragraph 2 of Article XXIX ("Article XXIX(2)") of the Convention would not affect a residency determination under Article IV(3) of the Convention. ...

Convention in particular. Position: Please see memorandum attached. Reasons: RESIDENCY UNDER CANADA'S INCOME TAX CONVENTIONS The determination of the residency of a taxpayer for the purposes of one of Canada's income tax conventions is the foundation on which the balance of the provisions of the particular convention are applied. ... Income Tax Convention (1980) (the "Convention"), but in addition set down broad guidelines for the interpretation of income tax conventions in general. ... Protocol Article 3 of the new protocol to the Convention introduces several changes to the Residence Article of the Convention. ...

Makheil Canada-Czechoslovakia lncome Tax Convention (the "Convention") This is in response to your verbal request that we review the letter dated May 4, 1993 to XXXXXXXXXX Paragraph 3, Page 2. ... It could be made clearer that where an individual is a dual resident, the tie-breaker rule in the Convention is only for the purposes of applying the provisions of the Convention. If after applying the tie-breaker rule in the Convention the father was considered to be a resident of Czechoslovakia for purposes of the Convention, he would continue to be considered a resident of Canada under the Canadian Income Tax Act (the "Act") and he would be provided with an exemption under paragraph 110(1)(f) of the Act in respect to any exemption provided under the Convention and the other income would only be taxed at the rate permitted in the Convention. ...