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Treaty-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Although in most cases comparing gross asset values will be the simpler (and perhaps quite often the most reasonable) method for making the 50 percent determination respecting whether a share derives its value principally from Canadian real property, depending on the facts and circumstances of a particular situation other valuation methods such as the net asset value method may be appropriate. ...

17 June 2004 IFA Roundtable Q. 2, 2004-0072381C6- Flow-through treaty benefits partnership-- summary under Article 1 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 1 CRA is revisiting the issue whether a partner resident in a treaty country should receive the benefits of a tax treaty between Canada and that treaty country where the partner is a member of a partnership formed in Canada which is transparent for Canadian tax purposes but is considered to be a foreign corporation for purposes of the treaty country's tax system, so that the partners are not actually taxable on the partnership income in the treaty country. ...

20 March 2002 Internal T.I. 2002-0126537- Article XV(2); Employee Stock Options-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 A U.S. resident employee of a Canadian corporation was paid salary of $7,000 by it and granted stock options in respect of which he ultimately realized a benefit of $543,500. ...

2000 Ruling 2000-0015753- Article 13- Canada-Netherlands Treaty-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Canadian business of oil and gas company was carried on in its properties re Netherlands Treaty exclusion from immovable property A disposition by a Netherlands resident of shares of a Canadian corporation (perhaps a Canadian holding company holding a Canadian oil and gas operating subsidiary) qualified for exemption under the Netherlands Treaty having regard to the exclusion from immovable property for property (other than rental property) in which the business of the company was carried on given that the operating company was using its oil and gas properties in its Canadian business. ...

Convention would exempt from Canadian tax the profits of a U.S. resident's Canadian branch operations derived from point-to-point cross-border motor vehicle delivery of passengers or properties but intra-Canada profits would be subject to tax under s. 115(1)(a)(ii) of the Act. ...

13 October 2020 External T.I. 2020-0860081E5- Pension income from India-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 a military pension form India was Treaty-exempt Would the receipt by a Canadian resident of a military service pension and a military disability pension from the Ministry of Defence of the Government of India be taxable? ...

15 September 2020 IFA Roundtable Q. 3, 2020-0853371C6- IFA 2020 Q3: Draft IC71-17R6, Paragraph 43-- summary under Article 26 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26 Canada does not negotiate away its application of domestic anti-avoidance rules Given that both are viewed as domestic anti-avoidance provisions, CRA will follow the same MAP approach to s. 247(2)(b) (the transfer-pricing recharacterization rule) as with s. 245(2) (recharacterization of results under the general anti-avoidance rule), i.e., if it is a primary position of the CRA that 247(2)(b) applies then, as with GAAR assessments, Canada will simply present that position to the other Competent Authority and, if there is double-taxation, seek relief from the other country- rather than giving up the assessment. ...

10 February 2022 External T.I. 2019-0819651E5 F- Pension from China-- summary under Article 19 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 19 pension from China paid to former civil servant now resident in Canada was not exempted under Art. 18 of the Canada-China Treaty A Canadian resident who had retired from the civil service of the State of China received a pension that was not taxable under the domestic tax law of China. ...

25 February 2014 Internal T.I. 2013-0475161I7- Whether USCo has a PE in Canada-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 offsite project services re mooted Canadian construction site p.e., separate "enterprise" and "connected project" under Art. ... Convention apply when the services are not rendered at the building site or construction or installation project, and does it apply to "intellectual" services? ...

5 November 2015 Internal T.I. 2013-0496401I7- XXIX-A(3)- Active Trade or Business Exception-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A connection test in XXIX-A(3) of U.S. ... Convention that the Interest Payments be income be derived "from the other Contracting State (Canada) in connection with…that (US) trade or business" met based on a "funding approach"? ...