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These sections of the Act are subject to the provisions of tax conventions between Canada and other countries. 1. ... Under article 18 of the Canada- Switzerland Tax Convention ("Convention") regarding the taxability of pensions, the term "pension" does not include payments made under the social security legislation of a Contracting State. ... Therefore, the Convention does not apply to exempt these types of payments from taxation in Canada. ...

Is such a royalty also exempt from withholding tax under paragraph 3(a) of Article XII of the Canada-US Income Tax Convention? ... Such payments would also be a royalty referred to in paragraph 3(a) of Article XII of the Convention and be exempt from withholding tax under that Convention. ... Nor would such amounts be a royalty referred to in paragraph 3(a) of Article XII of the Convention. ...

Principal Issues: Whether the U.S. charitable organization can be considered to be a qualified donee for purposes of section 149.1 of the Act pursuant to Article XXI(6) of the Canada-United States Income Tax Convention (the "Convention") Position: No Reasons: Article XXI(6) of the Convention merely treaty gifts to U.S. charities as gifts to Canadian registered charities if certain conditions are met. ... Leung Attention: XXXXXXXXXX February 27, 1998 Dear Sirs: Re: Article XXI(6) of the Canada-United States Income Tax Convention (the "Convention") We are writing in response to your letter of October 17, 1997 in which you requested our interpretation of Article XXI(6) of the Convention with respect to the following hypothetical fact situation. ... Furthermore, relief is only provided under paragraph 6 of Article XXI of the Convention to a resident of Canada who has U.S. source income in the year a gift was made by the resident to a U.S. organization. ...

Est-ce que l'expression «convention écrite» inclus convention entre actionnaires qui prévoit choix entre rachat des actions par la société ou achat des actions par les actionnaires survivants? ... Une convention entre actionnaires est généralement considérée aux fins de ce type de clause transitoire une convention écrite si la convention entre actionnaires prévoit toutes les clauses nécessaires (y compris le critère de fixation du prix d'achat des actions) à la disposition des actions d'une société par la succession d'un actionnaire décédé en faveur de la société ou des actionnaires survivants. ... En ce qui concerne votre question sur la signature d'une convention entre l'actionnaire unique d'une société et cette société, nous ne sommes pas en mesure de faire des commentaires sans connaître le contenu de la convention reliée à la liquidation de la société et les procédures suivies pour que la liquidation se conforme à la loi sur les sociétés applicable à la société. ...

Subject to any relief provided in the Convention, the UK may also tax a Canadian resident on income from sources in the UK. ... Once the income of a taxpayer is determined under the Act, he can then turn to the provisions of the Convention for a relief. ... In your example, the FTC provisions of the Convention do not enhance the FTCs that are already provided in the Act. ...

Convention Article V, paragraph 7 Principal Issues: Whether a permanent establishment would not exist in Canada because of the Canada-U.S. ... Tax Convention (the "Convention"), Article V, paragraph 7. The circumstances described in your letter appear to relate to a factual situation, involving specific taxpayers. ... However, since Usco is a resident of the United States for purposes of the Convention, Canada would maintain its right to tax Usco's business income in Canada only if Usco carried on the business through a permanent establishment in Canada (Convention, Articles IV and VII). ...

Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, in this section and in the convention, [...] ... (ix) a superannuation, pension or retirement plan not otherwise referred to in this paragraph, and (b) if the convention includes a definition "pension", a payment that is a pension for the purposes of the convention or a payment (other than a payment of social security benefits) that would be a periodic pension payment if the convention did not include a definition "pension"; [Emphasis Added] The definition of "pension" under the paragraph 5(b) of the ITCIA expands rather than restricts the definition of "pension" under the Canada-Ireland treaty to include periodic pension payments. ... For such conventions, we interpreted "periodic payments" to mean PPPs [Periodic Pension Payments]. ...

Since you have indicated that this is a $200,000 taxable distribution in the U.S., we assume paragraph 1 of Article XVIII of the Canada-United States Income Tax Convention (the "Convention") would maintain Canada's right to tax the full amount of the lump-sum payment. ... It should also be noted that, in this case, none of the provisions of the Convention obliges Canada to provide a credit for such tax. ... Any amount of tax imposed by the U.S. in excess of that rate should be refunded by the U.S. pursuant to Article XXIV of the Convention. ...

We do not think that a taxpayer, who is an individual and a resident of Canada for the purposes of the Convention, would automatically be considered to have a permanent establishment or fixed base in the U.S. solely as a consequence of the United States maintaining its right to tax the taxpayer pursuant to paragraph 1 of Article XVI of the Convention. ... This is so notwithstanding the rules in Article XIV and Article XV of the Convention. In other words, among other things, there is no need to fulfil the requirement of Article XIV of the Convention to have a fixed base before the other Contracting State can have the right to tax the income from the performance of an independent personal service of a taxpayer earned in that fixed base in that State if that taxpayer is one of those persons referred to in paragraph 1 of Article XVI of the Convention. ...

Leung September 18, 2002 Dear XXXXXXXXXX: Re: Foreign Tax Credit and Article 21 of the Canada-China Income Tax Agreement (the "Convention") We are writing in reply to your letter of July 17, 2002, in which you requested our confirmation of your interpretation of paragraph 2 of Article 21 of the Convention with respect to the amount of foreign tax credit that Canada would provide to a Canadian resident corporation which receives royalty payments for technical know-how from a person resident in the People's Republic of China ("China"). Your interpretation is that even though Chinese taxes with respect to royalty payments are exempt or reduced by virtue of certain legislations of China described in subparagraphs 2(a), 2(b), 2(c) and 2(d) of Article 21 of the Convention, Canada is obliged to provide a foreign tax credit for such taxes to the extent of 15% of the gross payments of the royalties pursuant to clause 2(e)(III) of Article 21 of the Convention. ... Other Comments We offer no comments as to the applicability of subparagraph 2(d) of Article 21 of the Convention to Article 19 of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises referred to in your letter. ...