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Income Tax Convention (the "Convention") Foreign Tax Credit-Canadian Resident and U.S. ... In accordance with paragraph 2 of Article XXIX (subject to paragraph 3) of the Convention the United States is permitted to tax its citizens as if there were no convention between Canada and the United States. ... If the capital gain was not derived from the alienation of real property, as defined in paragraph 3 of Article XIII of the Convention and paragraph 5 of Article XIII of the Convention does not apply, Canada would not be required to allow a FTC for United States taxes paid on the gain. ...

Position: Oui Reasons: Une Convention ne fait pas en sorte qu'une personne n'est pas résidente du Canada pour les fins de la Loi. ... Dans une telle situation, s'il y a une convention fiscale entre le Canada et le pays étranger, l'article de la convention portant sur la résidence est utilisé pour établir un seul pays de résidence pour les fins de l'application de la convention et ainsi éviter la double imposition. Toutefois, lorsque les dispositions d'une convention fiscale font en sorte qu'un particulier résident du Canada pour les fins de la Loi est résident du pays étranger pour les fins de la convention, la convention ne semble pas rendre le particulier un non-résident du Canada pour les fins de la Loi. ...

Furthermore, section 18 of Article V of the Convention on the Privileges and Immunities of the United Nations ("Convention") provides exemption from tax to those United Nations officials on the salaries and emoluments paid to them by the United Nations. ... The Department would recognize any tax exemptions granted to the employees and officials of the FAO pursuant to the Convention on the Privileges and Immunities of the United Nations ("Convention"). ... As pension income from the FAO is taxable under the Act, the Department must then consider the application of an income tax convention to ensure that Canada's right to tax has not been restricted or denied by the application of that particular convention. ...

Paragraph 5 of Article XXIX B of the Convention only operates where the deceased person was immediately before death a resident of the U.S. for the purposes of the Convention. In the response given below, it is assumed that in Scenario A, X was a resident of the U.S. for the purposes of the Convention immediately before death while in Scenario B, Y was not a resident of the U.S. for the purposes of the Convention immediately before death. ... Scenario B Where Y dies and is survived by X, paragraph 5 of Article XXIX B of the Convention would not apply because Y was not a resident of the U.S. for the purposes of the Convention immediately before her death. ...

Income Tax Convention (Convention). XXXX We have reviewed the commentary to the Model Double Taxation Convention issued by the OECD and it does not clarify the matter as to whether the determination of residency is made at the en of the calendar year or not. ... You have requested our opinion on the following questions. (1) Does Article IV of the 1980 Convention apply to XXXX circumstances to deem that he ceased his Canadian residence on January 1, 1985, when the 1980 Convention came into force? ... (4) Can XXXX claim the protection of the 1942 Convention (Articles VIII and XIIIA) to exempt him from Canadian tax in respect of the capital gains and recapture of CCA on his taxable Canadian properties disposed of after July 31, 1985, on the basis of the "greater relief" clause of Article XXX(5) of the 1980 Convention? ...

La convention prévoit que le fiduciaire doit remettre les sommes perçues selon ses termes à une institution financière désignée nommément dans la convention, ayant la charge d'administrer les fonds du régime. 3. Aucun mécanisme de remplacement de l'institution financière désignée n'est prévu par la convention. 4. L'institution financière n'est pas une partie signataire à la convention. ...

Position Adoptée: Non, sauf si une convention fiscale prévoit une disposition pour alléger cet impôt. ... L'article VII de la Convention fiscale de 1980 entre le Canada et les États-Unis d'Amérique (la convention fiscale avec les États-Unis) en est un exemple. ... Article VII of the Canada-US Income Tax Convention (1980) is an example. ...

Gervais (613) 957-8953 A l'attention de XXXXXXXXXX Le 20 février 1995 Monsieur, Objet: Convention fiscale Canada-France (ci-après la «Convention») La présente est en réponse à votre lettre du 12 janvier 1995 dans laquelle vous nous demandez, en référence avec l'article XXVIII de la Convention, si la Nouvelle-Calédonie fait partie de la France. NOS COMMENTAIRES Le paragraphe 1 de l'article XXVIII de la Convention vise uniquement les départements français d'outre-mer et le territoire français de Saint-Pierre-et-Michelon. ... Par conséquent, aux fins de l'article XXVIII de la Convention, la Nouvelle-Calédonie ne fait pas partie de la France. ...

The amounts paid would constitute a royalty for the purpose of Article XII of the Convention. ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2006 Question 26 Royautés et convention Canada/É.U. ... c) According to the CRA, could these payments constitute "royalties" for the purpose of Article XII of the Canada-US Tax Convention (1980) or be a business income under Article VII of the Convention? ...

Reasons: Interpretation of the Canada- U.S. income tax convention and ITA. ... Article II of the Convention specifies the taxes that are covered by the Convention. ... Paragraph 2(b) of Article II adds that the Convention shall also apply to U.S. ...