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7 November 1990 Income Tax Severed Letter- Taxation by Spain of Fees Earned by Canadian Firm Unedited CRA Tags Canada-Spain Income Tax Convention articles 1 and 7 Dear XXX This is in reply to your letter of November 21, 1990, concerning taxation by Spain of fees earned by your company with respect to a contract to be entered into by your firm to provide XXX We are not aware of any special tax concessions adopted by the Spanish Government with respect to foreign companies performing work for the XXX However, Article 7 of the Canada-Spain Income Tax Convention (copy attached) does provide that the business profits of a Canadian enterprise are only taxable in Canada unless the enterprise has a permanent establishment in Spain. ... Article 1 of the Convention (copy attached) provides that the Convention shall apply only to residents of one or both of the Contracting States. In as much as a resident of a Contracting State is defined in the Convention as being any person liable to tax in that State by reason of residence, place of management, etc., the Spanish tax authorities have the right to ask that the Canadian tax authorities confirm that your company is a resident of Canada and liable to tax here prior to granting any relief provided for in the Convention. ...

Tax Convention- 3(d)). Additionally, we do not view the Canadian subsidiary as falling under the exclusion found in paragraph 4 of the Convention "... unless his activities are limited to the purchase of goods... ... Tax Convention dealing with "resident of a contracting state". ... Convention ...

Arsenault (613) 957-2126 19(1) Feb 25 1991 Dear Sirs: Re: Article 13 of the Canada-United Kingdom Income Tax Convention (the "Convention") This is in reply to your letter dated August 21, 1989. ... We apologize for the delay in responding to you, which arose because we considered it necessary to undertake consultations with the Department of Finance in connection with subparagraph 7(b) of Article 13 of the Convention. ... Having regard to the definition of "minerals" in subsection 248(1) and the provisions of and the amendments proposed in July of 1990 to paragraphs 12(1)(o) and 18(1)(m) of the Act, paragraph 2 of Article 3 of the Convention and informal advice we have received from the Department of Energy, Mines and Resources, we are of the opinion that coal is included in "petroleum, natural gas or other related hydrocarbons" within the meaning of that term as used in paragraph 4 of Article 13 of the Convention. ...

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. ...

Tax Convention (1978) provides that pensions arising in the United Kingdom and paid to a resident of Canada shall be taxable only in Canada. ... Income Tax Convention (1980). This convention is different from the Canada-U.K. ... Since the Department of Finance has the responsibility for negotiating tax agreements and conventions you may wish to contact the Department if you have any concerns over such treatment. ...

Income Tax Convention (the"U.S. Convention"). Generally, for purposes of the U.S. Convention, it is our view that a U.S. partnership is not a resident of a Contracting State. ... Convention will apply to the U.S. partners whereas the "interest" article of the Canada-Germany Income Tax Agreement will apply to the German partners. ...

L'article XXIX B(6) de la Convention fiscale de 1980 entre le Canada et les États-Unis d'Amérique ("La Convention") prévoit un mécanisme de crédit d'impôt canadien à l'égard de l'impôt successoral américain dans certaines circonstances. ... Article XXIX B(6) of the Canada-United States Tax Convention of 1980 ("the Convention") provides that under certain circumstances a credit may be allowed in Canada for US estate taxes. ... Can the CRA confirm whether the credit provided in Article XXIX B(6) of the Convention is available in the situation described above? ...

Donations to U.S. charities are governed under Article XXI(6) of the Convention. 962980 XXXXXXXXXX S. ... Income Tax Convention (the "Convention") if the decedent has no U.S. source income in the year of death. ... Since there is no estate tax in Canada, paragraph 1 of Article XXIX B of the Convention would have no application in Canada. ...

Income Tax Convention (the "Convention") have no application to your situation. ... However, the opening words "For the purposes of this Convention" of paragraph 1 of Article IV (Residence) clearly indicate that Article IV only determines the State of residence of a taxpayer for the purposes of reading and applying the provisions of the Convention. ... As to how the provisions of the Convention apply to your situation, Mr. ...

Income Tax Convention ("Convention") in the following situation. ... Paragraph 2 of Article XXIX of the Convention states that, except as provided in paragraph 3, nothing in the Convention shall be construed as preventing Canada from taxing its residents and, in the case of the U.S., its citizens, as if the Convention did not exist. ... If the Convention is read without regard to paragraph 2 of Article XXIX, Canadian source income received by a resident of Canada would not be subject to tax in the U.S. under the Convention and such income would therefore be deemed to arise in Canada for purposes of Article XXIV. ...