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You asked us about the use of Form T2200, where school teachers were required to attend a convention in another locality and pay the related expenses. Your concern is whether the school teachers can claim the travel expenses (meals, accommodation, and transportation) they paid to attend the convention. ... These comments are consistent with paragraph 7 of Interpretation Bulletin IT-131R2 "Convention expenses" (copy enclosed), which indicates that employees are not entitled to claim convention expenses. ...

22 July 2011 Internal T.I. 2011-0397191I7- Article 13 of Canada-Germany Tax Convention Unedited CRA Tags Article 13 of the Canada-Germany Income Tax Convention Principal Issues: An individual resident in Germany disposed of shares of Holdco, a corporation resident in XXXXXXXXXX. ... Podor XXXXXXXXXX TSO XXXXXXXXXX 2011-039719 Gain on Disposition of Shares- Canada-Germany Income Tax Convention Background We are writing in response to your February 16, 2011 e-mail concerning the application of paragraph 1 of Article 13 of the Canada-Germany Income Tax Convention (the "Convention") to a disposition of shares. ... The Income Tax Conventions Interpretations Act (ITCIA) expands the definitions of "immovable property" and "real property", for the purposes of interpreting income tax conventions. ...

18 May 2011 Internal T.I. 2010-0380391I7 F- Convention entre des co-propriétaires Unedited CRA Tags 9(1); 40(2) Principales Questions: Comment l'ARC traiterait une convention entre des co-propriétaires d'un triplex pour diviser le revenu locatif? ... Compte tenu des faits décrits ci-dessus, les Contribuables veulent savoir si une convention de jouissance exclusive (la " Convention ") conclue entre eux serait reconnue par l'Agence du revenu du Canada. ... Ainsi, dans la mesure où la Convention est valide aux termes du Code civil du Québec, l'Agence du revenu du Canada devrait examiner les dispositions spécifiques de la Convention pour déterminer les conséquences fiscales applicables aux Contribuables qui découlent de l'application de la Convention. ...

Reasons: The amount would be taxed in Canada under paragraph 2 of Article 15 of the Canada-Chile Income Tax Convention. ... Sarazin July 6, 2000 Dear Sir: Re: Canada-Chile Income Tax Convention This is in response to your letter dated April 5, 2000, wherein you requested clarification regarding the application of section 7 of the Income Tax Act (the "Act") and Article 15 of the Canada-Chile Income Tax Convention (the "Convention"). ... Since the Convention does not define the term salary and wages, paragraph 2 of Article 3 of the Convention provides that any term not defined in the Convention shall, unless the context otherwise requires, have the meaning it has under the Act. ...

29 January 2007 External T.I. 2006-0212301E5- Teacher's Convention Costs Unedited CRA Tags 8(1) Principal Issues: Tax treatment of the costs incurred by a teacher in complying with his or her legal and professional obligation under the Alberta School Act (1988) to attend the annual two-day teacher's convention. ... Since 1942, the Alberta Department of Education granted the Alberta Teachers' Association the responsibility of organizing the conventions. The costs incurred by a teacher may include: A convention fee, and Related travel, meals and accommodation expenses. ...

Notamment, les polices d'assurance ne sont pas des conventions de retraite. À notre avis, lorsqu'un employeur d'un contribuable verse à une société d'assurance-vie des cotisations visées à la définition de convention de retraite, la société d'assurance-vie est un dépositaire, au sens donné à ce terme à la définition de convention de retraite. ... Dans ce cas, l'employeur est réputé être le dépositaire d'une convention de retraite. ...

XXIV de la Convention Canada-France Principales Questions: Interprétation du paragraphe 1 de l'Article XXIV de la Convention fiscale entre le Canada et la France. ... Raisons: Article XXIV de la Convention fiscale entre le Canada et la France et Article 24 du Modèle de convention fiscale de l'OCDE et les commentaires s'y rapportant. ... Plus particulièrement, vous nous demandez de clarifier la portée du paragraphe 1 de l'Article XXIV de la Convention fiscale entre le Canada et la France (la " Convention ") en regard du gain en capital réalisé par un citoyen canadien lors de la disposition d'une résidence située en France. ...

8 September 2011 External T.I. 2011-0393411E5- Article XV of the Canada-US Tax Convention Unedited CRA Tags Article XV(2)(b) of the Canada-United States Tax Convention (1980); s. 7 Principal Issues: As a consequence of changes to Article XV(2)(b) of the Canada-United States Tax Convention (the "Convention") arising from the Fifth Protocol, does stock option employment income recognized by a United States resident continue to be exempt from tax in Canada under Article XV(2)(b) if the remuneration is not deductible in computing the income (i.e. not "borne by") of a Canadian resident employer? ... If the stock option remuneration is paid by, or on behalf of, a resident of Canada under the Convention, the remuneration will not be exempt from tax in Canada under Article XV(2)(b). ... MacGillivray (613) 957-2103 Attention: XXXXXXXXXX September 8, 2011 Dear Sir: Re: Article XV of the Canada-United States Tax Convention This is in reply to your letter of January 19, 2011, in which you requested our views with respect to the interpretation of Article XV(2)(b) of the Canada-United States Tax Convention (1980) (the "Convention") and its application to stock option benefits derived by residents of the United States from employment exercised in Canada. ...

The word "employment" is not defined in the Convention. With respect to terms not defined in the Convention, paragraph 2 of Article 3 states: "As regards the application of the Convention by a Contracting State any term not defined thereon shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies, any meaning under the tax laws of that State prevailing over a meaning given to the term under other laws of that State. ... This is evident when the context of Articles 14 (Professional Services) and 15 (Dependent Personal Services) of the Convention is in view. ... As Article 18 of the Convention (Pensions and Annuities) does not apply in this case, Article 21 (Income not Expressly Mentioned) will apply. ...

12 December 1991 Income Tax Severed Letter 913289A F- Canada – Switzerland Income Tax Convention Unedited CRA Tags Treaty Switzerland Article 5, Paragraph 3 Canada – Switzerland Tax Convention Article V, Paragraph 3            This is in reply to your memos dated November 28 and December 3, 1991 regarding the above matter.  ... Paragraph 3 of Article XV of the Canada – Switzerland Tax Convention (the "Convention") states that, notwithstanding the preceding provisions of that Article (Dependent Personal Services), remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that State. ... It would be easier to make a case that the above result was not intended if the language of the subject Article was peculiar to the Convention, however this is not the case.  ...