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3 October 2003 External T.I. 2003-0030585 F- PENSIONS ETRANGERES-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 degree of exemption for social security pension payments from Germany, Belgium or France CCRA discussed the degree of exemption of social security pension payments by a Canadian resident (who otherwise would be taxable thereon under s. 56(1)(a)(i)) from the following jurisdictions: Germany The German Bundesversicherungsanstalt plan is a social security plan for the purposes of the treaty. ...

29 September 2003 External T.I. 2003-0013435 F- Pension Belge-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Belgian National Pensions Office was a Belgian government instrumentality for purposes of the former Art. 18(2) exemption Regarding whether a resident employee's retirement pension received from the Belgian National Pensions Office was exempted under Art. 18 of the 2002 version of the Canada-Belgium treaty, CCRA indicated that, based on its understanding that the National Pensions Office would be a Belgian government instrumentality, the pension (which otherwise would have been taxable) was exempted under Art. 18(2), so that, although the resident employee would be required to include the pension in income under s. 56(1)(a)(i), but would be entitled to a corresponding deduction in computing taxable income under s. 110(1)(f)(i). ...

Particular attention should also be paid to Article XVIII(5) of the 1980 Canada-United States Income Tax Convention in respect of such payments. ...

After noting that under the Cananda-France convention, the individual appeared to be entitled to apply to the French government for a refund of the avoir fiscal, CCRA indicated that the full $10,000 gross amount was required to be included in the individual’s income. ...

2 January 2003 Internal T.I. 2002-0162287- Fixed base in Canada-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 Although the non-resident taxpayer came to Canada on a recurring basis to perform the same or similar business activities (in respect of supervising the activities of independent contractors who sold financial products) and such activities were carried on at the same locations across Canada on a yearly basis, he did not have a fixed base in Canada because his visits to the various locations did not necessarily occur at the same spot, he did not spend more than a few days in each of the locations, he did not have physical control of the places where he worked and none of the premises could be identified with his business. ...

2017 Ruling 2017-0712731R3- Amount of withholding tax under paragraph 212(1)(b)-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 CRA treats non-resident LPs as conduits for purposes of Treaty interest withholding relief Four non-resident LPs with the same non-resident corporate general partner (GP Co) collectively control Canco through their holdings of a common and preferred shares (with the minority shareholders being unrelated investors) and have also made unsecured interest-bearing loans to Canco. ...

15 September 2020 IFA Roundtable Q. 5, 2020-0853401C6- IFA 2020 Q5: TPM-17 and COVID-19-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 Cdn governmental COVID assistance generally does not reduce cost TPM-17 provides that the Canadian taxpayer’s cost base should not be reduced by government assistance unless there is reliable evidence that arm’s length parties would have done so. ...

IV of Canada’s Income Tax Conventions, the Directorate noted that CERB Payments are required to by ss. 56(1)(r)(iv.1) and 115(1)(a)(iii.22) to be included in computing the taxable income earned in Canada of a Non-Resident recipient, and then indicated that since Reg. 2602 does not refer to amounts included in income pursuant to s. 115(1)(a)(iii.22), CERB Payments are subject to the federal surtax pursuant to s. 120(1) rather than being income earned in a province. ...

17 May 2022 IFA Roundtable Q. 1, 2022-0933371C6- Meaning of Habitual Abode-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 habitual abode determined in context based inter alia on relative stays and nature of activities Canada’s treaties typically contain tie-breaker rules for individuals. ...

17 May 2022 IFA Roundtable Q. 13, 2022-0926381C6- Statistics on MAPs-- summary under Article 26 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26 around half of CRA’s recent MAP cases resulted in full relief CRA provided the following statistics on MAPs for the 2020 calendar year: … The average time to complete a negotiable MAP case was 17.83 months; Of the 74 MAP cases closed in 2020, 36 cases (i.e., 48.6%) resulted in full relief from double taxation upon negotiation, 9 cases (i.e., 12.2%) had objections not justified, and 8 cases (i.e., 10.8%) were resolved through unilateral relief. ...