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For the payment to be taxable in Canada it must be considered to be "remuneration for labour or for services" within the meaning of those words in Article XI of the Canada-Netherlands Income Tax Convention (1957) (the "Convention"). ... Accordingly, in our opinion we would have great difficulty in sustaining a position that the retroactive severance pay in question constituted remuneration for labour or services for purposes of Article XI of the Convention. ... With respect to the retroactive pay and vacation settlements, it is our opinion that they do constitute remuneration for labour or for services within the meaning of Article XI of the Convention and therefore are subject to tax in Canada. ...

For the payment to be taxable in Canada it must be considered to be "remuneration for labour or for services" within the meaning of those words in Article XI of the Canada-Netherlands Income Tax Convention (1957) (the "Convention"). ... Accordingly, in our opinion we would have great difficulty in sustaining a position that the retroactive severance pay in question constituted remuneration for labour or services for purposes of Article XI of the Convention. ... With respect to the retroactive pay and vacation settlements, it is our opinion that they do constitute remuneration for labour or for services within the meaning of Article XI of the Convention and therefore are subject to tax in Canada. ...

Campbell XXXX Re: Canada-United States Income Tax Convention XXXX We have your letter of March 7, 1985, regarding the interpretation of Article XVIII of the above-noted tax convention. ... Article XVIII of the Convention sets out the rules applying to payments from pension plans. ... The Convention did not refer to lump sum payments and thus the domestic rate would have applied, except that the Convention indicated that no rate would be applied above 15 per cent. ...

Tier I benefits are the equivalent of U.S. social security benefits and are covered by paragraph 5 of Article XVIII of the Canada-United States Income Tax Convention (Convention). However, Tier II benefits are considered to be private pension plan benefits and are covered by paragraphs 1 and 2 of Article XVIII of the Convention. ... In summary, paragraph 1 of Article XVIII of the Convention would exempt from income in Canada amounts that would be excluded from taxable income in the United States if the taxpayer were a resident thereof. ...

Tier 1 benefits are equivalent to U.S. social security benefits and as such are subject to paragraph 5 of Article XVIII of the Canada- United States Income Tax Convention (1980) (the "Convention"). With aspect to Tier 11 payments, these benefits are considered to be private pension plan benefits and are addressed by Article XVIII of the Convention. ... The portion that is exempt pursuant to paragraph 1 of Article XVIII of the Convention is deductible by virtue of subparagraph 110(i)(f)(i) of the Act in computing taxable income. ...

Income Tax Convention (1980) (the "Convention"), notwithstanding that the period over which such payments are made is abbreviated to a period shorter than to age 90 of the recipient. ... Now that the budget has been passed, your inquiry concerns the question of whether an amount paid out of an RRIF in excess of the minimum amount as provided for in paragraphs 146.3(1)(b.1) and 146(1)(f) of the Act qualifies as a periodic pension benefit for purposes of the Convention. ... In addition to examining all the facts this question may require a determination of the intent of the legislators and drafters of the Convention. ...

This individual, once or twice per year, attends a convention sponsored by the Master Franchisor of his employer. ... The individual pays all costs associated with his attendance at such conventions. ... As a consequence, the convention expenses would not be deductible under paragraph 8(1)(f) of the Act. ...

Income Tax Convention (1942) Income Tax Convention Interpretations Act------------------------------------------ This is in reply to your letter of February 15, 1985 wherein you requested confirmation of your understanding of the interaction of the above-referenced laws. ... USCO B does not have a permanent establishment in Canada, as that term is defined in and for the purposes of the 1942 Convention. 2. ... Tax Convention (1942) are applicable. Consequently, a withholding tax must be paid on the deemed dividend. ...

-Canada Income Tax Convention (1980) (the "Convention"), U.S. Co. is considered to be a resident, for purposes of the Convention, of the U.S. only. ... 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 U.S. ...

This new position is applicable to Conventions in force as of March 28, 2002 and subsequent Conventions that come into force after that date. However, those responses also noted that, for the purposes of Canada's Income Tax Conventions, any payment for computer software will still be a royalty and subject to Article 12 where the definition of "royalty" in a particular Convention refers to "other intangible property". ... Convention. After March 27, 2002 a payment for the use of custom computer software will only be subject to the Royalty Article of a particular Convention if there is a reference to other intangible property in the royalty definition and there is no specific exclusion in the Royalty Article for computer software. ...