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Furthermore, as you requested, we have considered the various articles of the Canada-Switzerland Income Tax Convention. (the Convention) to which you referred. In our opinion, the definition of "interest" in paragraph 5 of Article XI of the Convention is broad enough to include guarantee fees. ... Therefore, there would be no alleviating provision in the Convention which would eliminate the requirement to withhold Part XIII tax in accordance with the Act, referred to above. ...

Income Tax Convention (1980) (the "Convention"), notwithstanding that the underlying source of that item is a motion picture film. This exemption, however, only relates to such payments made on or after October 1, 1984 as provided by paragraph 2(a) of Article XXX of the Convention. In our view, the above position is in accord with the comments on paragraph 3 of Article XII of the Convention in the U.S. ...

Tax Convention Tax Convention Paragraph 9 of Article XIII of the Canada- U.S. Tax Convention provides a transitional rule whereby a resident of the U.S. is exempt from tax in Canada on that portion of the capital gain arising from the disposition of capital property that has accrued during the period prior to December 31, 1984. ... The Convention uses the expression "gain which is liable to tax in that other State". ...

Income Tax Convention (1980); and the Canada- U.S.A. Income Tax Convention (1942). ... We understand that the 1980 Convention applies to the taxation, by Canada of the termination payments from the RRSP. 6. We understand that Article XXX (5) of the 1980 Convention permits the individual to have the provisions of Article XI (1) of the 1942 Convention apply if the termination payment from the RRSP is paid during 1985. ...

Income Tax Convention (1980), you seek to clarify the application of the said Convention with respect to income an artiste resident in one Contracting State receives that is based upon the sale of records, tapes, etc. which were recorded during a live performance in the other Contracting State. The issue is whether the nature of that portion of the performer's income based on the sale, rental, or licensing of the records or tapes is considered to be royalty income governed by the provisions of Article XII (Royalties) of the Convention or personal service income which is subject to the provisions of Article XVI (Artistes and Athletes). ... Your letter of July 31, 1990 and our response contained in this letter together constitute a competent authority agreement in accordance with paragraph 3 of Article XXVI of the Convention. ...

It should be noted that this Convention has not yet been ratified and therefore is not as yet in force. ... As there is no relief under the Convention similar to the "pensions and annuities" he must withhold the full 25% of the payment. ... Yours sincerely, for Director Non-Corporate Rulings Division Canada-Australia Convention ...

Arsenault (613) 957-2126 19(1) Feb 14, 1991 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.Co. ... 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. ...

Pubco is a resident of the United States for the purposes of the Convention. 5. ... US Holdco is a resident of the United States for the purposes of the Convention. 6. ... Canco is a resident of Canada for the purposes of the Convention. 10. ...

Position: If the payment constitutes a "periodic pension payment" as defined in section 5 of the Income Tax Conventions Interpretation Act, then the rates are 0%, 15% and 15%, respectively. ... Where the non-resident is a resident of a country with which Canada has entered into an income tax convention, the 25% Part XIII tax may be reduced pursuant to that particular convention. ... As you are aware, the definition of a "periodic pension payment" is found in section 5 of the Income Tax Conventions Interpretation Act ("ITCIA"). ...

27 August 1991 External T.I. 911810 F- Maximum Amount of Pension Income Unedited CRA Tags Treaty Jamaica Article 19 Attention      19(1) Dear Sirs: Re: Article 19 Canada-Jamaica Income Tax Convention Request for Technical Interpretation This is in reply to your letter dated June 24, 1991 and our telephone conversations related thereto regarding a technical interpretation on the application of subparagraph 4(b) of Article 19 of the Canada-Jamaica Income Tax Convention (the "Convention"). ... Pursuant to subparagraph 4(b) of Article 19 of the Convention, pensions received from Jamaica from one of the three sources specified therein shall not be taxable in Canada so long as they are not subject to Jamaican tax. ... You have asked what is the maximum amount of pension income from Jamaica that can be received in a taxation year by a resident of Canada aged 65 or over and not be subject to tax in Canada pursuant to subparagraph 4(b) of Article 19 of the Convention. ...