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Income Tax Convention (1980) (the "Convention") income derived by a religious, scientific, literary, educational or charitable organization resident in the U.S. is exempt from tax in Canada to the extent that such income is exempt from U.S. tax. ... If Article XXI of the Convention and paragraph 149(1)(1) would not exempt the U.S. entities from tax, then in our view, Article VII of the Convention would also probably not exempt them from tax in Canada since the U.S. entities would have a permanent establishment in Canada. "Permanent Establshment" is defined by Article V of the Convention and includes a workshop. ...

Income Tax Convention (1980) (the "Convention"). Thus, in your view, withholding in respect of such stipulated predetermined payments made to a resident of the United States should be reduced by the Convention to 15% if the recipient is the beneficial owner of such payments. 2) In your view if a resident of the United States draws any amount out of a RRIF in excess of the minimum amount as now provided for in paragraphs 146.3(1)(b.1) and 146.3(1)(f) of the Act, the correct withholding rate is 15%. ... Item 2) concerns the question of whether an amount paid out of a RRIF in excess of the minimum amount qualifies as a periodic pension payment for purposes of the Convention. ... In addition to examining all the facts this question may require a determination of the intent of the legislators and drafters of the Convention. ...

Income Tax Convention (1980) (the "Convention") in the context of the following set of hypothetical facts: 1. ... Accordingly, paragraph 2 of Article XI of the Convention would give Canada the right to tax such interest. However, the rate of 25% otherwise withheld under subsection 212(1) of the Act would be reduced to 15% by Article XI of the Convention. ...

Income Tax Convention (the "U.S. Convention"). Your particular situation concerns a taxpayer who is a citizen of the United States. ... Convention do not override the deeming provisions of paragraph 250(1)(a) of the Act. ... Convention. The taxpayer can then look to subparagraph 110(1)(f)(i) of the Act for a deduction of those amounts. ...

Income Tax Convention (1980) (the "Convention") for its fiscal year commencing January 1, 1985.- Due to the operation of paragraph 3 of Article IV of the Convention, USCo is deemed to be a resident of the U.S. for the purposes of the Convention. ... Therefore, as of January 1, 1986 USCo will not be considered a resident of Canada for the purposes of either the Convention or the Act. ... However, since a deemed disposition under section 48 of the Act is considered to be an alienation of property for the purposes of the Convention, paragraph 4 of Article XIII of the Convention would exempt USCo from taxation in Canada on any gain arising on this deemed disposition other than gains on the alienation of either real property situated in Canada or personal property forming part of the business property of a permanent establishment in Canada (as detailed in paragraphs 1 through 3 of Article XIII of the Convention). ...

Position: The Public Lending Right Program payments fall under Article 14 of the Canada-Ireland Income Tax Convention. ... In summary, we agree that the appropriate characterization of the PLRP payment for purposes of the Convention is income derived in respect of professional services or other activities of an independent character, specifically independent literary or artistic activities, and that this income falls under Article 14 of the Convention. ... Paragraph 2 of Article 14 of the Convention defines "professional services" to include independent literary and artistic activities. ...

Reasons: Position reflects provisions of the relevant Income Tax Conventions and provisions of the Income Tax Conventions Interpretation Act (and the proposed clarifying amendments to the ITCIA dated Feb. 24/98); and the position is in line with the Department of Finance’s views. ... For the purposes of each of the seven Income Tax Conventions (the “Conventions”) which Canada entered into with the above mentioned countries, all payments (periodic or lump sum) out of RRIFs are considered to be pensions. ... The tax rates on a PPP from a RRIF under the seven Conventions are summarized below: Under the Convention with Trinidad & Tobago, the tax rate on a PPP from a RRIF is 15%. ...

Generally speaking the conventions permit the exchange of information for the purpose of administering domestic taxation laws of the contracting states as defined in the convention, although in one instance that is restricted to the administration of the convention. ... Restrictions in our domestic legislation are overidden by the tax convention. We would hope that some paramountcy could be given to the conventions. ...

Cette cotisation a été faite en considérant l'alinéa 2(a) de l'article XV et l'alinéa 4(a) de l'article XXIV de la Convention fiscale entre le Canada et les États-Unis (la Convention). 4.       ... Donc, en vertu du paragraphe 2 de la Convention, ce revenu n'est pas imposable aux États Unis. Les dispositions du paragraphe 2 de l'article XXIX de la Convention permettent (sous réserve de certaines dispositions de la Convention mentionnées au paragraphe 3) à un État contractant, soit le Canada ou les États-Unis, d'imposer ses résidents (et dans le cas des États Unis ses citoyens) comme si aucune Convention n'existait entre les deux États contractants. ...

Retraite-Décès); doit être désignée comme une entente d'échelonnement du traitement ou de convention de retraite. ... En l'absence d'une telle disposition, la convention de retraite serait un régime de prestations aux employés. ... Pour l'application des dispositions de la Loi concernant les conventions de retraite, un régime qui existait le 8 octobre 1986 sera considéré comme deux régimes distincts à la date où la définition est applicable conformément à la règle transitoire énoncée plus haut: soit la convention de retraite, nouveau régime réputé à être établi à cette date, et le régime initial qui n'est pas une convention de retraite. ...