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Muirhead: We are writing to request your interpretation of the impact of the Canada-United States Income Tax Convention, 1980 on the deductibility of convention expenses incurred by a taxpayer resident in Canada in attending a convention held in the United States. ... For example, it is our view that if an association of Nova Scotia general insurance agents were to hold a business meeting or convention in Florida, expenses incurred by member companies in sending employees to the convention should be deductible under Subsection 20(10). However, if the same Nova Scotian association were to hold a convention in Ontario, without any affiliation or joint activities with an Ontario or national organization of insurance agents, members attending the convention would not be entitled to deduct expenses incurred to attend the convention because Ontario is outside the territorial scope of the Nova Scotia association. ...

Muirhead: We are writing to request your interpretation of the impact of the Canada-United States Income Tax Convention, 1980 on the deductibility of convention expenses incurred by a taxpayer resident in Canada in attending a convention held in the United States. ... For example, it is our view that if an association of Nova Scotia general insurance agents were to hold a business meeting or convention in Florida, expenses incurred by member companies in sending employees to the convention should be deductible under Subsection 20(10). However, if the same Nova Scotian association were to hold a convention in Ontario, without any affiliation or joint activities with an Ontario or national organization of insurance agents, members attending the convention would not be entitled to deduct expenses incurred to attend the convention because Ontario is outside the territorial scope of the Nova Scotia association. ...

"green card holders" where the "green card holders" who are resident in Canada for purposes of the Convention choose not to claim treaty benefits with respect to any items of income covered by the Convention. ... Such a person would not be treated differently than any other persons resident in Canada for purposes of the Convention where the Convention removes the obligation to pay U.S. income taxes. ... While paragraph 1 of Article XXIX of the Convention stipulates that the Convention is not to have the effect of limiting any credit provided under the laws of a Contracting State in determining the income tax payable of that State, it does not override the fact that the Convention removes the obligation to pay the excess U.S. taxes. ...

Réponse de l'ARC a) L'autorité compétente peut octroyer rétroactivement les avantages prévus par la Convention. ... c) In paragraph 10 d. of the guidelines, it is mentioned that any "material change" from what was presented will cause benefits under the convention to terminate. ... CRA Response a) The Competent Authority may retroactively grant the benefits provided under the Convention. ...

Income Tax Convention (the "Convention")? (2) Is such a LLC's share of the gain realized by a U.S. limited partnership in which the LLC is a partner from the disposition of taxable Canadian property exempt from Canadian tax under Article XIII(4) of the Convention? ... The issue is whether the LLC is a resident of the U.S. for purposes of the Convention. ... Article IV(1)(b) was added to the Convention by the Third Protocol to the Convention. ...

Income Tax Convention (1980) (the Convention). The following is a summary of the application of the greater relief provision as it applies to television broadcasting royalties paid in respect of both videotape and motion picture film. 1) Under the provisions of the Canada-U.S. 1942 Tax Convention, videotape royalties are exempt from withholding tax and motion picture film royalties are subject to withholding tax at a rate of 15%. 2) Under the provisions of the Canada-U.S. 1980 Tax Convention television broadcasting royalties paid in respect of both videotape and motion picture film are subject to withholding tax at a rate of 10%. 3) Under Article XXX of the Canada-U.S. 1980 Tax Convention, paragraph 5 stipulates that "Where any greater relief from tax would have been afforded by any provision of the 1942 Convention than under this Convention, any such provision shall continue to have effect for the first taxable year with respect to which provisions of this Convention have effect under paragraph 2(b)". 4) In interpreting this greater relief provision, television broadcasting royalties paid in respect of both videotape and motion picture film can be split so that the 1942 Tax Convention can be applied to the videotape royalty portion and the 1980 Tax Convention can be applied to the motion picture film portion of the royalty payment. ... In our view your interpretation reflects the intended application of the Convention provisions. We point out that Article XII of the Convention has effect from October 1, 1984. ...

Periodic pension payments out of a RRIF are exempt from tax under paragraph 1 of Article XVII of the Canada-UK Convention. ... Thus, it is our view that the intention of the provisions of the UK Convention should prevail. ... 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 UK Convention specifically contemplated that payments similar to periodic pension payments would be dealt with under the term "pension". 933575 XXXXXXXXXX G. ...

Income Tax Convention This is in reply to your letter dated April 7, 1997 regarding the above-referenced matter. ... Income Tax Convention (the "Convention") provides that where under a provision of the Convention a person has been otherwise relieved from tax in a Contracting State on income that is subject to tax in the other Contracting State on a remittance basis, the relief provided under the Convention in the first-mentioned State on such income shall apply only to the amounts remitted. ... In our view, such a result is not intended by the Convention. Therefore, in the above fact pattern, it is our opinion that, as a result of the application of paragraph 2 of Article 27 of the Convention, paragraph 8 of Article 13 of the Convention would not apply to restrict Canada's right to the tax any gain on the disposition of the shares. ...

" Virtually all of Canada's tax conventions or agreements are modelled after the OECD Model Convention. Therefore, the Commentary to the OECD Model Convention plays a very important role in interpreting our tax conventions. ... (Emphasis added by the Supreme Court)" As discussed earlier the Convention is modelled after the OECD Model Convention. ...

Tax Convention with respect to copyright royalties for the production and reproduction of motion pictures and other works for private home use, apply to the U.K., France and Thailand Tax Conventions. ... Tax Convention, similarly applies under the tax conventions with the United Kingdom (U.K.), France and Thailand. ... Tax Convention is similar in wording to the other tax conventions you noted, the interpretation of this paragraph is based on the technical explanation. ...