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Tax Convention Unedited CRA Tags 96 Principal Issues: Does Article XIII apply to a U.S. resident's share of a gain realized through a partnership Position: Article XIII applies Reasons: Article XIII applies to gains derived by a resident of a Contracting State 2004-010917 XXXXXXXXXX Daryl Boychuk (613) 948-5274 September 5, 2007 Dear XXXXXXXXXX: Re: Article XIII of the Canada-United States Tax Convention This is in response to your letter of December 22, 2004 in which you asked for our comments on the application of Article XIII of the Canada- United States Tax Convention (Convention) to a taxpayer's share of a capital gain realized by a partnership in the circumstances described below. ... The members of the partnership are two corporations, each of which is, at all times, a resident of the United States (U.S.) and not of Canada for the purposes of the Income Tax Act and the Convention. ... Our Comments Where a member of a partnership is a resident of the U.S. for the purposes of the Convention in the circumstances described in the hypothetical fact situation described above, Article XIII of the Convention would apply in determining if the member's share of the taxable capital gain realized by the partnership is taxable in Canada. ...

Selon Revenu Canada, une LLC n’est pas considérée comme un résident selon la convention fiscale et, à priori, l’exemption au paragraphe XII(3)b) de la convention fiscale n’est pas disponible. ... Est-ce que le ministère des Finances pourrait nous informer de l’état actuel des négociations entre le Canada et les États-Unis portant sur l’application de la convention fiscale à une LLC? ... Par conséquent, l’article XII(3)(b) de la convention n’est pas applicable et le paiement de redevance est assujetti à l’impôt de la Partie XIII de la Loi au taux de 25 %. ...

Income Tax Convention Unedited CRA Tags 115.1 24(1) 5-9641   S. Leung   (613) 957-2116 Attention: 19(1) July 3, 1990 Dear Sirs: Re: Paragraph 8 of Article XIII of the Canada-U.S. ... Income Tax Convention (1980) (the "Convention") to the situation described in your earlier letter of September 21, 1989. ... Income Tax Convention". In our view, section 115.1 was not enacted specifically for paragraph 8 of the Convention.  ...

27 August 2010 Internal T.I. 2009-0345771I7- Article XVI Canada-US Convention: Artiste and LLC Unedited CRA Tags 2(3), 78(4), 115; Articles IV(6) and XVI Canada-US Convention Principal Issues: Whether in scenarios submitted the LLC and its members are individually entitled to the treaty exemption stated in paragraph 1 of Article XVI of the Convention in respect of the income each one of them realizes considering the hybrid nature of LLC and the application of paragraph 6 of Article IV of the Convention? ... Convention: Artistes and LLCs This is in reply to your email of October 27, 2009, wherein you requested our views with respect to the application of Article XVI of the Canada- United States Tax Convention ("Convention") in situations involving a United States Limited Liability Corporation ("LLC"). ... Questions Question 1 You ask whether the LLC and the four Artistes are individually entitled to the treaty exemption stated in paragraph 1 of Article XVI of the Convention in respect of the income each one of them realizes in the given the year, considering the hybrid nature of the LLC and the application of paragraph 6 of Article IV of the Convention? ...

5 October 2007 Roundtable, 2007-0244651C6 F- Rente et convention de retraite Principales Questions: 1. Pourquoi une rente acquise pour un employé est-elle imposable selon le Guide des conventions de retraite? ... Lorsqu'un contrat de rente est acheté pour un bénéficiaire de la convention de retraite, en règlement des obligations en vertu de la convention de retraite, l'ARC est d'avis que le montant versé pour acquérir un tel contrat de rente constitue une distribution des biens de la fiducie régie par la convention de retraite. ...

10 November 1989 Internal T.I. 89M11029 F- Convention on Mutual Administrative Assistance in Tax Matters Unedited CRA Tags n/a November 10, 1989 19(1) Re:  Convention on Mutual Administrative Assistance in Tax Matters Your letter of October 10, 1989, addressed to Jack Calderwood, has been referred to this Division. Your question was whether Canada has or is considering signing the OECD Convention on Mutual Administrative Assistance in Tax Matters. Whereas the Convention has a number of signatories, it is not proposed that Canada be included at the present time. ...

26 March 2009 External T.I. 2007-0259991E5- Article 13 Canada- Japan Income Tax Convention Unedited CRA Tags 248(1), and ITCIA s. 6; Convention Article 13, par 4 Principal Issues: Whether a capital gain realized on the sale of the shares of a Canadian private corporation by a Japanese resident is taxable in Canada? ... In circumstances where the person disposing of the shares is a resident of Japan within the meaning of Article 4 of Canada-Japan Income Tax Convention (Convention), the person is subject to tax in Canada unless relief from taxation is provided under Article 13 of the Convention. ... Section 6.3 of the Income Tax Conventions Interpretation Act (ITCIA) was enacted in 1999 and applies to dispositions of property that occur after February 23, 1998. ...

24 September 1997 APFF Roundtable Q. 3, 9723790 F- SOCIÉTÉ NON RÉSIDENTE SELON CONVENTION Unedited CRA Tags 250 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Par conséquent, l'examen du statut de certaines sociétés étrangères pour les fins de l'application de conventions fiscales ne découle pas de la décision Crown Forest. ... Le Ministère est d'avis qu'une telle société ne serait pas résidente de la Barbade pour les fins de la Convention parce qu'elle n'est pas assujettie à l'impôt sur son revenu mondial. ...

25 February 1991 Ministerial Letter 910498 F- Convention Expenses Unedited CRA Tags 20(10) Re:  Convention Expenses Thank you for your letter of February 8, 1991.  ... You have queried the deductibility of convention expenses to be incurred by 24(1) The deductibility for income tax purposes of convention expenses depends upon each individual's particular set of circumstances and can be determined only after his or her income tax return is filed and all relevant facts determined.  ... Subsection 20(10) of the Income Tax Act permits a deduction in respect of expenses incurred in attending not more than two conventions per year for taxpayers who are carrying on a business.  ...

3 July 2007 External T.I. 2007-0224411E5- Teachers' Convention Travel Expenses Unedited CRA Tags 8(1)(h) 8(10) 8(1)(h.1) 8(4) Principal Issues: Whether travel expenses incurred by an Alberta teacher in complying with his or her legal and professional obligations under the Alberta School Act (1988) to attend the annual two-day teachers' convention are deductible from employment income. ... You inquired as to the deductibility from employment income under the Income Tax Act (the "Act") of travel expenses incurred by a teacher to attend a teachers' convention. ... The School Act provides that the annual two-days of professional development spent at the teachers' convention are considered "teaching days". ...