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No 3. yes in all conventions except the present Luxembourg convention Reasons: 1. ... Pay equity interest (and refund interest) fall under the meaning of "interest" in the income tax conventions ("conventions") that Canada has entered into with other countries and the payments of such interest amounts to individuals are usually dealt with under the Interest Article in the conventions. ... We have not reviewed the Interest Article provisions in Canada's other conventions. ...

Reasons: The tax rates are based on paragraph 212(1)(q) of the Act, section 5 of the Income Tax Conventions Interpretation Act and Article 18 of the Canada-Netherlands Income Tax Convention. ... Under Article 18 of the Canada-Netherlands Income Tax Convention (the “Netherlands Convention”), as amended by the Protocol which was signed on March 4, 1993 and entered into force on July 30, 1994, all RRIF payments are considered to be pensions; not annuities. The lump-sum RRIF payment is subject to tax at the rate of 25% in accordance with paragraph 212(1)(q) of the Income Tax Act and paragraph 1 of Article 18 of the Netherlands Convention allows Canada to tax such a pension payment. ...

Reasons: The tax rates are based on paragraph 212(1)(q) of the Act, section 5 of the Income Tax Conventions Interpretation Act and Article 18 of the Canada-Netherlands Income Tax Convention. ... Under Article 18 of the Canada-Netherlands Income Tax Convention (the “Netherlands Convention”), as amended by the Protocol which was signed on March 4, 1993 and entered into force on July 30, 1994, all RRIF payments are considered to be pensions; not annuities. The lump-sum RRIF payment is subject to tax at the rate of 25% in accordance with paragraph 212(1)(q) of the Income Tax Act and paragraph 1 of Article 18 of the Netherlands Convention allows Canada to tax such a pension payment. ...

PRINCIPALE QUESTION: Le dépositaire d'une convention de retraite peut-il effectuer le choix au paragraphe 207.5(2) de la Loi lorsqu'une lettre de crédit n'est pas exercée? ... Roy, CGA Le 9 janvier 2002 Madame, Objet: Convention de retraite et lettre de crédit La présente est en réponse à votre fac-similé du 13 novembre 2001 par lequel vous demandez notre position relativement au remboursement de l'impôt remboursable d'une convention de retraite lorsque l'employeur verse les prestations de retraite à ses employés et que le fiduciaire n'a pas recours à la lettre de crédit. ... Dans le cas où une convention de retraite n'aurait plus de biens et qu'elle cesse, nous sommes d'avis que le choix prévu au paragraphe 207.5(2) de la Loi peut être effectué. ...

Income Tax Convention (the "Convention"), many TEI members are considering how payments from a retirement compensation arrangement ("RCA") to residents of the United States will be treated for withholding tax purposes. ... Income Tax Convention? Department's Position Payments from an RCA, as that term is defined in subsection 248(1) of the Income Tax Act, would qualify as "pensions" for purposes of the Convention. ... In this regard, since that term is not defined in the Convention, reference should be made to the definition of "periodic pension payment" in section 5 of the Income Tax Conventions Interpretations Act. ...

Arsenault (613) 957-2126 19(1) Dear Madam: Re: Canada-Japan Income Tax Convention (1986) (the "Convention") This is in reply to your letter dated August 3, 1990. In our opinion, residents of Japan are not granted any exemption from Canadian tax on capital gains by the Convention. Article 13 of the Convention does not purport to grant any such exemption and Article 20 applies only to income and does not apply to capital gains. ...

b) Dans le cadre d’une convention entre actionnaires, il est prévu qu’un actionnaire puisse demander le rachat de ses actions ordinaires à la JVM. ... d) Qu’en est-il si l’indemnité était prévue dans le contrat de rachat d’actions plutôt que dans la convention entre actionnaires? ... Selon les circonstances, il est effectivement possible que les conditions y énoncées soient satisfaites dans la mesure où une convention concernant une action est assortie d’une stipulation par laquelle une personne convient d’acquérir l’action contre un montant ne dépassant pas la JVM de l’action au moment de l’acquisition, déterminée sans égard à la convention. ...

Income Tax Convention (the "Convention") provides that salary, wages and other similar remuneration derived by a resident of the United States in respect of employment shall be taxable only in the United States unless the employment is exercised in Canada. ... Since the Convention does not define the term salary and wages, paragraph 2 of Article III of the Convention provides that any term not defined in the Convention shall, unless the context otherwise requires have the meaning it has under the Act. ... Where Canada has retained its right to tax such income under the Convention by virtue of paragraphs 1 and 3 of Article XXIV of the Convention, and where the United States also taxes such income in the hands of its residents, the United States is obligated to provide its residents with a foreign tax credit for Canadian taxes paid. ...

Toutefois, si le non-résident est un sportif qui réside aux États-Unis et qui exerce une portion de ses activités professionnelles au Canada, il faut considérer les dispositions de la Convention entre le Canada et les États-Unis d'Amérique en matière d'impôts sur le revenu et sur la fortune (la " Convention "). ... Le paragraphe 1 de l'article XVI de la Convention permet au Canada d'imposer le revenu généré par les activités exercées au Canada par un sportif, même si les dispositions des articles XIV (Professions indépendantes) et XV (Professions dépendantes) de la Convention ne s'appliquent pas au sportif. ... Par ailleurs, si les recettes brutes gagnées au Canada par le sportif n'excèdent pas 15 000 $, le revenu n'est pas imposable au Canada selon le paragraphe 1 de l'article XVI de la Convention, bien qu'il puisse l'être en vertu de l'article XIV ou XV de la Convention, selon le cas. ...

Raisons JUSTIFIANT LA POSITION ADOPTÉE: Les critères de l'Article 5 de la Convention doivent être rencontrés. ... La seconde étape consiste à déterminer si l'entreprise suisse est imposable sur les bénéfices qu'elle génère au Canada en vertu de la Convention. ... Le paragraphe 4 de l'Article 5 de la Convention énonce certaines exceptions à la règle générale. ...