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Convention (1942) as "royalties for the right to use copyright". ... Income Tax Convention (1942) applied to exempt such payments from withholding tax. ... Income Tax Convention (1942) (see The Queen vs. Saint John Shipbuilding and Dry Dock Co. ...

Tax Convention, 110(1)(f), 56(8), 120.3 Principal Issues: What is the correct treatment of a U.S. ... " You also noted that the guidance provided in IT-122R2 appears to contradict paragraph 5 of Article XVIII "Pensions and Annuities" of the Canada- United States Tax Convention (the Convention). ... Article 2 of the Technical Explanations of the Fourth Protocol of the Convention provides an explanation of paragraph 5(a) of Article XVIII of the Convention. ...

Income Tax Convention (1980) (the "Convention") in accordance with Article IV of the Convention ("U.S. ... Pension Fund, Master Trust or Charitable Organization which is constituted in the United States will pursuant to subparagraph (1)(b) of Article IV of the Convention, be considered to be a resident of the United States for the purposes of the Convention. ... E.Provided that a U.S. investor that acquires units of the Fund or a U.S.investor who is a member of a partnership that acquires units of the Fund, did not become a resident of the United States for the purpose of obtaining the benefits of the Convention and can reasonably be considered the beneficial owner of the income distributed by the Fund, the benefits of the Convention will not be denied to the investor as contemplated by paragraph 7 of Article XXIXA of the Convention. ...

Paragraph 7 of Article XXIV of the Convention is the only reference to "state or local income taxes" in the Convention. ... " as that term is used in paragraph 4(a) of Article XXIV of the Convention. ... Therefore, Canada is not obliged to grant a credit for such state tax under the Convention. ...

You have further stated that since the Canada-United Kingdom Income Tax Convention (the "UK Convention"), Article XXVII paragraph 2 denies treaty relief on income not remitted to the UK, it is implicit that the individual is nevertheless regarded as a resident of the UK and subject to the UK Convention even if they receive some income which is not taxed in the UK because it is not remitted. ... As stated in Document No. 1999-0014605, the CCRA's view is that Hong Kong is not covered by the Canada-China Income Tax Convention (the "Chinese Convention") as notwithstanding unification of Hong Kong and the People's Republic of China, Hong Kong has maintained its own tax system and the term "Chinese tax" as defined in the Chinese Convention does not include taxes imposed under Hong Kong's tax regime. ... Accordingly, in our view, the individual was not a resident of the Dominican Republic under the Dominican Republic Convention. ...

23 February 1993 External T.I. 9306085 F- HA4093-C4 Interpretation of Article 11 Paragraph 3(b)(iii) Unedited CRA Tags Treaty China Article 11   XXXXXXXXXX RE: CANADA-CHINA TAX AGREEMENT ARTICLE 11- INTEREST This is further to your letter of February 23, 1993 requesting an interpretation of the application of subparagraph 3(b)(iii) of Article 11 of the Canada-China Tax Agreement (hereinafter "convention") in the following situation. XXXXXXXXXX In your opinion subparagraph 3(b)(iii) of Article 11 of the convention, exempts any interest paid by XXXXXXXXXX to its XXXXXXXXXX from withholding tax, as the loan was directly financed or guaranteed by XXXXXXXXXX as described in the subparagraph 3(b)(iii) of the convention. Our Comments In our view any interest paid by XXXXXXXXXX to its XXXXXXXXXX wouldnotbe exempt from withholding tax under the convention. ...

For example, if a resident of a non- treaty country owning computer software rights licenses them to residents of Canada via a Dutch corporation to take advantage of the exemption in the new protocol amending the Convention between the Kingdom of the Netherlands and Canada (the "Convention"), would Revenue Canada seek to deny the Canadian withholding tax exemption on computer software royalty payments from the resident of Canada to the corporation resident in the Netherlands? ... In the above example, it should be noted that should the interposed Dutch corporation not be the beneficial owner (beneficial owner is not necessarily the legal owner) of the royalty payments, the exemption provided in the new protocol amending the Convention will not apply. In such circumstances, paragraph 2 of Article 12 of the Convention would apply to the royalty payments. ...

Income Tax Convention "S" Corporations This is in reply to your letter dated July 7, 1994 requesting our opinion whether an "S corporation", as defined in section 1361 of the Internal Revenue Code, would be considered a resident of the U.S. for purposes of the Canada-U.S. Income Tax Convention (the "Convention"). In order for a corporation to be considered a resident of the U.S. under the Convention, it must be liable to tax therein on its world wide income as are corporations incorporated pursuant to the laws of the U.S. ... As a result, we consider an S corporation a resident of the U.S. for purposes of the Convention. ...

If a non-resident partner is resident in a country with which Canada has an income tax convention, the convention will which probably provide relief from Canadian tax where the partnership does not have a permanent establishment in Canada for the purposes of such convention.  In the case of an SNC, it is not necessarily the convention between Canada and France that is relevant but rather the convention between Canada and the country in which the partners are resident. ...

If a non-resident partner is resident in a country with which Canada has an income tax convention, the convention will probably provide relief from Canadian tax where the partnership does not have a permanent establishment in Canada for the purposes of such convention. In the case of an SNC, it is not necessarily the convention between Canada and France that is relevant but rather the convention between Canada and the country in which the partners are resident. ...