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1993 External T.I. 9315690 F- The Most-Favoured Nation Clause in Treaty with Mexico Unedited CRA Tags Treaty Mexico Article 11, Treaty Mexico Article 12 CORPORATE MANAGEMENT TAX CONFERENCEROUND TABLEJUNE 1993 Canada-Mexico Income Tax Convention (1991) Question The Protocol to the Canada-Mexico Income Tax Convention (1991) (the "Convention") provides that "In the event that pursuant to an Agreement or Convention concluded with a country that is a member of the Organization for Economic Co-operation and Development after the date of signature of this Convention, Mexico agrees to a rate of tax on interest or royalties that is lower than 15 per cent, then such lower rate (but not in any event a rate below 10 per cent) shall apply for the purpose of paragraph 2 of Article 11 with respect to interest or paragraph 2 of Article 12 with respect to royalties, as the case may be." Since the date of the signature of the Convention, Mexico has signed tax conventions or agreements ("tax treaties") with Sweden, Germany and the United States which provide for a rate of withholding tax that is lower than 15 percent in certain circumstances on interest and royalties. Does it follow that interest and royalties are now subject to a lower rate of withholding tax under the Convention? ...

Dans le cas où ces modifications seraient effectuées dans une convention séparée, est-ce que cette convention serait considérée comme ayant résilié ou remplacé une convention entre actionnaires pour les fins de l'alinéa a) de la règle transitoire? ... La protection des droits acquis que vaudrait l'existence d'une convention entre actionnaires conclue avant le 27 avril 1995 serait perdue si les modifications apportées à la convention ou les modifications effectuées dans le cadre d'une convention séparée, auraient pour effet de résilier ou remplacer la convention entre actionnaires conclue avant le 27 avril 1995. La question de savoir si les modifications apportées à une convention ou les modifications effectuées dans le cadre d'une convention séparée, auraient pour effet de résilier ou remplacer la convention entre actionnaires, relève du droit civil dans le cas d'une convention assujettie aux lois de la province de Québec. ...

Reasons: Canada is allowed to tax the capital gain under paragraph 1 of Article 13 of the Convention since land is considered to be immovable property, as defined under paragraph 2 of Article 6 of the Convention. ... Les faits Un individu non-résident du Canada (le « Non-résident ») réside à Hong Kong aux fins de la Convention. ... Selon le paragraphe 1 de l’Article 13 de la Convention, le gain qu'un résident de Hong Kong tire de l'aliénation d’un bien immobilier mentionné à l’Article 6 de la Convention et qui est situé au Canada est imposable dans ce pays. ...

Tax Convention, the Income Tax Conventions Interpretation Act and previous interpretations. ... Question 3 a)- Double résidence effective par les lois domestiques Comment s'appliqueraient les règles de bris d'égalité de la Convention fiscale entre le Canada et les États-Unis (« Convention ») dans un cas de double résidence visée par la Convention? ... La Reine, 2010 CAF 309, quant à la résidence d'une fiducie aux fins des conventions fiscales du Canada. ...

Harding 957-2111 XXX Attention: XXX Dear Sirs: Re: Canada-Norway Income Tax Convention (the "Convention") This is in reply to your letter of December 10, 1991 wherein you requested our views concerning withholding tax pursuant to subparagraph 212(1)(d)(i) of the Income Tax Act with respect to rental payments made by a Canadian resident to a Norwegian lessor for the use of moveable property in Canada. ... Generally, such rental payments when received by a corporation resident in Norway will fall within Article 6 (Business Profits) of the Convention unless such payments are carved out by another article of the Convention. ... Paragraph 1 of Article 3 of that Convention will determine whether or not the limited partnership will qualify as a resident of Norway for purposes of the Convention. ...

Income Tax Convention would apply when a factual resident of Canada who is a resident of the U.S. for purposes of the Convention acquires and disposes of property not referred to in Article XIII(1) and (2) while being a resident of the U.S. for purposes of the Convention. ... Income Tax Convention (the "Convention") We are writing in response to your facsimile of February 8, 1996 in which you requested a technical interpretation of Article XIII(5) of the Convention with respect to the situation described below. ... For purposes of the Convention, he is deemed by paragraph 2 of Article IV of the Convention to be a resident of the U.S. after his move to the U.S. in 1994. ...

Income Tax Convention (1980) (Convention) to provide guidelines as to what would constitute a "retirement plan" for purposes of paragraph 3 of Article XVIII of the Convention. ... Income Tax Convention (Convention). We are of the view that the term "periodic pension payment" in the Convention means a series of payments made for the purpose of providing the recipient with retirement income throughout his life or a greater part of his life. ... Tax Convention was added to clarify this matter for purposes of that Article. ...

X is a resident of Canada for purposes of the Income Tax Act (the "Act") and for purposes of the Convention. ... Provided that Airco is a resident of Cyprus for purposes of the Convention, remuneration of Mr. ... If Airco is entitled to any special tax benefit under such laws, it would not be a resident of Cyprus for purposes of the Convention and paragraph 3 of Article 15 of the Convention would not apply in respect of Mr. ...

17 July 1985 Income Tax Severed Letter July 17, 1985 Attention XXXX Dear Sirs: This is in reply to your letter dated May 9, 1985, concerning the meaning of the word "gain" as used in Article XIII of the new Canada-United States Income Tax Convention (1980) (Convention). ... Since the term "income" is not defined in the Convention, it takes on the meaning which it has under domestic law. ... When interpreting a passage of a Convention which is not clear, the Income Tax Convention Interpretations Act permits the interpreters to review the background papers and the intention of the negotiators when drafting the Convention. ...

17 July 1985 Income Tax Severed Letter July 17, 1985 Attention XXXX Dear Sirs: This is in reply to your letter dated May 9, 1985, concerning the meaning of the word "gain" as used in Article XIII of the new Canada-United States Income Tax Convention (1980) (Convention). ... Since the term "income" is not defined in the Convention, it takes on the meaning which it has under domestic law. ... When interpreting a passage of a Convention which is not clear, the Income Tax Convention Interpretations Act permits the interpreters to review the background papers and the intention of the negotiators when drafting the Convention. ...