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Income Tax Convention (1980) (the "Convention") for its fiscal year commencing January 1, 1985.- Due to the operation of paragraph 3 of Article IV of the Convention, USCo is deemed to be a resident of the U.S. for the purposes of the Convention. ... Therefore, as of January 1, 1986 USCo will not be considered a resident of Canada for the purposes of either the Convention or the Act. ... However, since a deemed disposition under section 48 of the Act is considered to be an alienation of property for the purposes of the Convention, paragraph 4 of Article XIII of the Convention would exempt USCo from taxation in Canada on any gain arising on this deemed disposition other than gains on the alienation of either real property situated in Canada or personal property forming part of the business property of a permanent establishment in Canada (as detailed in paragraphs 1 through 3 of Article XIII of the Convention). ...

Position: The Public Lending Right Program payments fall under Article 14 of the Canada-Ireland Income Tax Convention. ... In summary, we agree that the appropriate characterization of the PLRP payment for purposes of the Convention is income derived in respect of professional services or other activities of an independent character, specifically independent literary or artistic activities, and that this income falls under Article 14 of the Convention. ... Paragraph 2 of Article 14 of the Convention defines "professional services" to include independent literary and artistic activities. ...

Reasons: Position reflects provisions of the relevant Income Tax Conventions and provisions of the Income Tax Conventions Interpretation Act (and the proposed clarifying amendments to the ITCIA dated Feb. 24/98); and the position is in line with the Department of Finance’s views. ... For the purposes of each of the seven Income Tax Conventions (the “Conventions”) which Canada entered into with the above mentioned countries, all payments (periodic or lump sum) out of RRIFs are considered to be pensions. ... The tax rates on a PPP from a RRIF under the seven Conventions are summarized below: Under the Convention with Trinidad & Tobago, the tax rate on a PPP from a RRIF is 15%. ...

Generally speaking the conventions permit the exchange of information for the purpose of administering domestic taxation laws of the contracting states as defined in the convention, although in one instance that is restricted to the administration of the convention. ... Restrictions in our domestic legislation are overidden by the tax convention. We would hope that some paramountcy could be given to the conventions. ...

Cette cotisation a été faite en considérant l'alinéa 2(a) de l'article XV et l'alinéa 4(a) de l'article XXIV de la Convention fiscale entre le Canada et les États-Unis (la Convention). 4.       ... Donc, en vertu du paragraphe 2 de la Convention, ce revenu n'est pas imposable aux États Unis. Les dispositions du paragraphe 2 de l'article XXIX de la Convention permettent (sous réserve de certaines dispositions de la Convention mentionnées au paragraphe 3) à un État contractant, soit le Canada ou les États-Unis, d'imposer ses résidents (et dans le cas des États Unis ses citoyens) comme si aucune Convention n'existait entre les deux États contractants. ...

Retraite-Décès); doit être désignée comme une entente d'échelonnement du traitement ou de convention de retraite. ... En l'absence d'une telle disposition, la convention de retraite serait un régime de prestations aux employés. ... Pour l'application des dispositions de la Loi concernant les conventions de retraite, un régime qui existait le 8 octobre 1986 sera considéré comme deux régimes distincts à la date où la définition est applicable conformément à la règle transitoire énoncée plus haut: soit la convention de retraite, nouveau régime réputé à être établi à cette date, et le régime initial qui n'est pas une convention de retraite. ...

Income Tax Convention (the "Convention"). Any income or taxable capital gains derived by a U.S. Charity described in paragraph 1 of Article XXI of the Convention, which is a resident of the United States in accordance with Article IV of the Convention, will be exempt from tax in Canada by virtue of that paragraph to the extent that such gains are exempt from tax in the United States and provided that paragraph 3 of Article XXI of the Convention does not have application to such gains. However, such organization would be required to comply with paragraph 76(c) of the Information Circular 77-16R3 in order to ensure whether the particular organization qualifies for exempt status under paragraph 1 of Article XXI of the Convention. ...

Income Tax Convention Art. 17, 20 July 10, 1985 Accounting and Collections Division Non-Corporate Rulings Division Glen Thornley 995-2455 A. ... Tax Convention (1980) (the Convention). Included with the attachment from Toronto isXXXX. ... Convention Para. 212(1)(1) ...

Income Tax Convention Art. VII XXX This is in reply to your memorandum dated March 29, 1984 concerning the exigibility of Part XIII tax on management fees paid to a U.K. affiliate of the above-noted Canadian corporation. ... Tax Convention (1978). (Unlike the Canada-US Tax Convention of 1942 the Canada-UK Convention does not exclude management charges from industrial and commercial profits.) ... In fact there may be an argument that Article IX of the Convention would support this approach. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XV(2)(b) Dear Sirs: Re: Article XV(2)(b) of the Canada-United States Income Tax Convention, 1980 (the “Convention”) This is in reply to your letter dated December 6, 1990. Your proposed representation of the Department's position concerning the application of the above-noted provision of the Convention where a United States parent company (“U.S. ... In our opinion, whether or not a resident of Canada is an “employer” for purposes of subparagraph 2(b) of Article XV of the Convention is essentially a question of fact. ...