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A detailed description of those provisions would be beyond the scope of this Chapter. 1.9 Generally, each of the resident contributors to a deemed resident trust (except for any electing contributors in respect of it), and the resident beneficiaries under the trust, are jointly and severally, or solidarily, liable with the trust for many of its obligations, including its Part I tax liability. 1.10 The Income Tax Conventions Interpretation Act contains rules that govern the interpretation of certain provisions of the tax treaties negotiated by Canada. Section 4.3 of this act came into force on March 5, 2010 to clarify that under Canadian law, a trust that is deemed to be resident in Canada by subsection 94(3) will be deemed to be a resident of Canada and not a resident of the other contracting state for the purposes of applying a particular tax convention. This will be the case notwithstanding the provisions of the particular convention or of the act giving the convention the force of law in Canada. ...

It is the permanence of the home, rather than its size or the nature of ownership or tenancy, that is of relevance. 1.47 For further guidance on the application of the permanent home test, the Courts have referred to the commentary on paragraph 2 of the Article 4 of the Organization for Economic Cooperation and Development Model Tax Convention on Income and on Capital. ... Accordingly, the determination of residency for the purposes of a tax treaty remains a question of fact, and each case should be decided on its own facts with an eye to the intention of the parties of the particular convention and the purpose of international tax treaties. ... To obtain more information, please refer to the current version of Information Circular IC 71-17R5, Guidance on Competent Authority Assistance Under Canada's Tax Conventions. ...

(See, for example, paragraph 6 of Article XXIX B of the Canada-United States Income Tax Convention, which addresses certain taxes imposed by reason of death.) 1.10 A unitary tax of a state of the United States cannot be regarded as an income or profits tax if it is not computed on the basis of net business income. ... Using paragraph 7 (in conjunction with paragraph 1) of Article XIII of the Convention Between Canada and the United States of America, Ms. ... Under subparagraph 3(a) of Article XXIV of the Convention, the capital gain so taxed by the United States became a U.S. ...

Therefore, the RPP administrator calculates the portion of the pension that is subject to non‑resident withholding tax as follows: A × [(B – C + D) ÷ B] = $8,000 × [(30 – 5 + 0.5) ÷ 30] = $6,800 Article XVIII of the Canada-United States Tax Convention reduces the rate of withholding tax for periodic payments from 25% to 15%. ... For example, the transfer by an individual of an amount from a U.S. pension plan to a U.S. traditional IRA would be treated in Canada as a tax‑deferred transfer by virtue of paragraph 1 of Article XVIII of the Canada-United States Tax Convention. On the other hand, for example, there is nothing in the Canada-United Kingdom Tax Convention that would provide for tax‑deferred treatment in Canada of a transfer by an individual from a U.K. pension plan to a U.K. self‑invested personal pension or SIPP. ...

Treaty are to the Canada-United States Tax Convention (1980). Links to jurisprudence are provided through CanLII. ...

Treaty are to the Canada-United States Tax Convention (1980). Links to jurisprudence are provided through CanLII. ... Reference Section 54, and 83, subsection 12(10.2), 70(2), 70(5), 70(5.3), 70(5.4), 70(6), 70(6.1), 70(6.2), 70(7), 104(4), 104(5), 104(5.2), 104(13.1), 104(13.3), 104(13.4), 104(23), 104(24), 108(1), 108(3), 108(4), 130(2), 131(1), 150(4), definition of common-law partner and graduated rate estate in subsection 248(1), 248(3), 248(8), 248(9), 248(9.1), 248(9.2), 252(3), paragraph 70(6)(d.1), 70(8)(a), 70(8)(c), 128(2)(e) and paragraph 5 of Article XXIXB of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital. ...

Attribution of gross revenue where the sale of merchandise is outside Canada 2.43 A corporation’s gross revenue from the sale of merchandise for a tax year (described in ¶ 2.29 to 2.42) that is reasonably attributable to a province or a country other than Canada is modified per subsection 402(4.1) of the Regulations where: either the destination of the shipment of merchandise to a customer is in a country other than Canada; or the customer to whom merchandise is sold by a corporation instructs that the shipment of merchandise be made by the corporation to another person and the customer's office with which the sale was negotiated is located in a country other than Canada; the corporation has a permanent establishment in the other country; and the corporation is not subject to tax on its income under the laws of the other country, or the corporation’s gross revenue from the sale is not included in computing the income or profit or other base for income or profits taxation by the other country because of: the provisions of any taxing statute of the other country, or the operation of any tax treaty or convention between Canada and the other country. 2.44 The rules in subsection 402(4.1) do not apply to services. 2.45 For the purposes of calculating a corporation’s provincial income allocation, where subsection 402(4.1) applies, the salaries and wages paid in the year to employees of any permanent establishment located in the foreign country are deemed to be nil. 2.46 The rules outlined in ¶2.29 to 2.42, as modified by subsection 402(4.1) also apply to attribute the sale to the jurisdiction where the merchandise was manufactured or produced. ...

Reference can also be made to Information Circular IC71-17R5, Guidance on Competent Authority Assistance Under Canada's Tax Conventions. 1.111 A disposition of property by a non-resident, including a deemed disposition under subsection 13(7), may result in a terminal loss. ...

For example, Article XX of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital (as amended by the Fifth Protocol) provides an exemption from tax in Canada for payments received by a student who is, or was immediately before visiting Canada, a resident of the United States, and who is present in Canada for the purpose of the individual's full-time education or full-time training, provided that such payments arise outside Canada, and are for the purpose of the maintenance (that is, reasonable living expenses), education or training of the individual. ...