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23 August 2001 External T.I. 2001-0086235 F- CONVENTIONS FISCALES A.18-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 QPP and OAS were pension payments made under social security legislation for purposes of the Slovenia and Croatia treaties Regarding the tax treatment of QPP and OAS payments made to residents of Slovenia, Croatia and Germany, CCRA indicated that: Under the Slovenia Convention, since “pension” was not defined, its meaning under s. 5 – pension – (a)(ix), of the ICTCIA applied to render them pension payments. ... Under the Croatia Convention, although Art. 18(2) allowed Canada to impose withholding tax only on pensions and annuities paid in a calendar year to a resident of the other country exceeding $12,000, the definition of pension under that treaty excluded payments made under social security legislation, so that the full amount of the QPP and OAS payments was subject to Canadian withholding tax of 25%. ... Regarding the Germany Convention, CCRA commented only on Art. 18(3(c)), which it indicated would provide that “benefits paid under the German social security system to a resident of Canada will not be taxable in Canada provided that those benefits would be excluded from German taxable income if the beneficiary were a resident of Germany.” ...

17 May 2010 External T.I. 2009-0346011E5 F- Immeuble- Convention Canada- Portugal-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 no discrimination in Canada taxing a Canadian resident on a Portuguese real estate gain exempted from Portuguese tax A Portuguese citizen and Canadian resident disposes of a (capital property) immovable at a gain that is not taxable under Portuguese tax law. After noting that Art. 13 of the Portugal-Canada Convention permitted Canada to tax the gain, CRA noted that the non-discrimination Article (Art. 23) was inapplicable, stating: [T]his provision provides that the individual could not be subject to Canadian taxation more onerous than that to which a Canadian citizen in the same situation could be subject. The tax treatment available to a Canadian resident individual under the tax legislation of Portugal does not affect the application of the Act and the Canada-Portugal Convention from a Canadian perspective. ...

26 March 2001 External T.I. 2001-0070585 F- Interaction entre Convention Canada-US et LIR-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Art. ... CCRA stated: Where paragraphs 1, 2 and 3 of Article XIII of the [Canada-US] Convention do not apply … paragraph 5 of Article XIII of the Convention may apply to a U.S. resident who disposes of property acquired on an amalgamation referred to in subsection 87(1) of the Act, even if that property replaces property that was the subject of a deemed disposition pursuant to paragraph 128.1(4)(b) of the Act when that taxpayer ceased to be resident in Canada. ...

2007 Ruling 2007-0248021R3- Cdn Japan Convention: withholding rate deemed div.-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 a dividend deemed to be received by significant Japanese corporate shareholder of a Canadian corporation under s. 84(3) on the purchase for cancellation y the Canadian corporation of shares held by the shareholder was eligible for the treaty-reduced rate of 5% under the Canada-Japan Convention. ...

VIII, 6 Canada-US Tax Convention-- summary under Article 8 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 8 the 183-day test in Art. VIII, para. 6 of the Canada-US Convention is applied on an item-buy-item basis (e.g., for a particular boxcar). ...

15 March 2004 External T.I. 2003-0022651E5- Canada-Mexico Income Tax Convention- Assets Tax-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 The Mexican assets tax (levied annually at the rate of 1.8% on all business property, commencing after four years of business operations) was not a "tax payable in Mexico on profits, income or gains arising in Mexico" for purposes of Article 22(1) of the Canada-Mexico Convention. ...

23 August 2001 External T.I. 2001-0086235 F- CONVENTIONS FISCALES A.18-- summary under Subparagraph (a)(ix) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Income Tax Conventions Interpretation Act- Section 5- Pension- Paragraph (a)- Subparagraph (a)(ix) OAS and QPP payments were “pension” payments Regarding the tax treatment of QPP and OAS payments made to residents of Slovenia, CCRA indicated that under the Slovenia Convention, since “pension” was not defined, its meaning under s. 5 – pension- (a)(ix), of the ICTCIA applied to render them pension payments. ...

14 April 2014 Internal T.I. 2013-0516151I7 F- Article XIII(4) of the Canada-XXXXXXXXXX Convention-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 partnerships holding Quebec real estate were transparent for purposes of Treaty "consists of" test A non-resident corporation (Vendor) disposed at a gain of shares of Canco, which held partnership interests in two Quebec real estate partnerships (an SEC and SENC). ... XIII, para. 4 of the Canada-Singapore Convention, on the basis that para. 3 did not apply, which refers to: gains from the alienation of shares of a company, or of an interest in a partnership or a trust, the property of which consists principally of immovable property…. ... [T]he better position…is to consider that SEC and SENC are not distinct persons for purposes of the Convention and that their respective patrimonies can be assimilated to that of their members. ...

XXIV de la Convention Canada-France-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 Art. 24(1) of Canada-France Convention would provide the principal residence exemption to a Canadian citizen if France accorded the exemption to a French national residing in Canada Regarding a capital gain realized by a Canadian citizen residing in Canada on the disposition of a residence located in France, CRA indicated that Art. 24(1) of the Canada-France Convention was “intended to ensure that nationals of a Contracting State in the same circumstances are not treated less favourably in the other Contracting State than that State's own nationals,” CRA stated: [Art. 24(1)] would require the French tax authorities to treat the gain realized by the Canadian citizen on the disposition of a residence located in France in the same way as such a gain would be treated if it were realized by an individual with French nationality who was in the same situation as the Canadian citizen, i.e. the individual resided in Canada and the residence the individual had was located in France. … [T]he Canadian citizen to whom you refer in your request will be able to benefit from the exemption for the gain realized on the disposition of the residence located in France to the extent that a person with French nationality whose situation in fact and in law is identical to the individual’s own could benefit from it. ...

26 March 2001 External T.I. 2001-0070165 F- Conventions fiscales et lois provinciales-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 Canada will not reduce its withholding rate to 0% to make room for Quebec taxes imposed on the same property income The questioner noted that, in the situation of a Quebec resident with property income from Canada and whose dual residence was determined in favour of the other contracting state under Article 4 of a Canadian tax treaty and where such resident derived property income to which the treaty limited the Canadian rate of tax to 10%, senior ARQ officials had indicated that Canada should reduce its rate of withholding to 0% in light of the Quebec taxation of such income. CCRA responded: Canadian tax treaties only cover “the taxes imposed by the Government of Canada under the Income Tax Act” (see, for example, paragraph 2 of Article II of the Canada-United States Tax Convention). ... Consequently, in the situation referred to in the question submitted to senior officials of Revenu Québec at the 1996 APFF convention, the federal government would not be required to reduce its own tax rate to 0% in order to comply with the terms of the tax treaties to which it is a party. ...