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Income Tax Convention (the "Convention") provides that remuneration paid by the government of Canada to a citizen of that state in respect of services rendered in the discharge of functions of a governmental nature to Canada shall be taxable only in Canada and vice-versa in case of a citizen of the United States. While paragraph 2 of Article XXIX of the Convention preserves the right of the United States to tax its citizens as if there was no Convention, paragraph 3 of that Article provides that paragraph 2 does not apply to certain articles of the Convention, including Article XIX. ... Income Tax Convention and therefore the determination of the liability for Canadian tax for locally engaged individuals in other tax treaty countries, who have dual citizenship, may produce a different result depending on the wording of the particular tax agreement or convention. ...

Income Tax Convention Art. VI SUMMARY: Canada- United Kingdom treaty—ITUK-Art. ... Harris XXXXXXXXXX 5-980220 February 18, 1998 Dear Sir: Re: Article VI of the Canada- United Kingdom Income Tax Convention This is in response to your letter of January 29, 1998 wherein you requested our interpretation of the application of Article VI of the Canada- United Kingdom Income Tax Convention (the "Convention") to a situation where a resident of Canada owns real property situated in the United Kingdom from which the Canadian resident derives rental income. It is your interpretation that pursuant to Article VI of the Convention, this rental income may be subject to tax in the U.K. but not in Canada. ...

You have asked us for our views on the correct interpretation of the classification of U.I. benefits for purposes of the 1980 Canada-United States Income Tax Convention (the "Convention") and resulting applicable withholding rates on the benefits paid to non-residents. ... " of Canada as stated in the Convention, withholding tax would be reduced to NIL. Alternatively, if U.I. benefits were not included in any of the provisions of Article XVIII of the Convention you suggest that it may be appropriate to apply a twenty-five per cent (25%) rate of withholding tax pursuant to Part XIII of the Income Tax Act (the "Act") and Article XXII of the Convention. ...

Harding Dear Sirs: This is in reply to your letter of December 19, 1985, concerning the Canada-Brazil Income Tax Convention (Convention). ... Accordingly, paragraph 3 of Article 22 of the Convention does not apply in this situation. ... It is our view that the above terms are not defined in the Convention and therefore have the meaning which they have under domestic law in accordance with paragraph 2 of Article 3 of the Convention. ...

Cependant, aux fins de l'application de la Loi, dans une situation comme la vôtre il s'agit de déterminer si une convention constitue, en substance, une convention de location ou une disposition aux fins de la Loi. La question de savoir si une convention constitue une convention de location ou une disposition est une question de faits. ... Lorsqu'une convention constitue une convention de location selon le C.c., celle-ci sera habituellement traitée comme une convention de location aux fins de la Loi pourvu que la convention est ce qu'elle prétend être, que les droits légaux des parties en vertu de la convention sont ceux d'un bailleur et d'un locataire et que la transaction n'est pas une disposition aux fins de la Loi. ...

Les conventions qui seront conclues par Holdco XX et IF seront composées du CVT, de la Convention de Prêt, l'Hypothèque Mobilière liée au CVT, et l'Hypothèque Mobilière liée à la Convention de Prêt. ... Holdco XX procédera à un emprunt (" Prêt ") aux termes et conditions d'une convention de prêt (" Convention de Prêt ") qui sera conclue avec IF. ... Concurremment à la signature de la Convention de Prêt, Holdco XX conclura une convention (" Hypothèque Mobilière liée à la Convention de Prêt ") avec IF pour garantir l'accomplissement de ses obligations qui découlera de la Convention de Prêt. ...

Ce taux est toutefois susceptible d'être réduit par l'application d'une convention fiscale internationale. ... Will the reduced rates for dividends provided by the Canada-United States Tax Convention ("Canada-U.S. ... This rate, however, is likely to be reduced by the application of an international tax convention. ...

Would paragraph IV(7)(b) of the Convention be applicable on the interest payments from the ULC to the S corporation, denying the benefits of the Convention? ... Questions You ask whether the paragraph IV(7)(b) of the Convention would be applicable on the interest payments from the ULC to the S Corporation, denying the benefits of the Convention? ... Thus, Canada should, in theory, grant the benefits of the Convention to the S Corporation in its own right. ...

Under paragraph 4 of Article IV of the Canada-US Tax Convention (the “Convention”), the Competent Authorities shall by mutual agreement endeavour to settle the question of residency. a) Has the CRA ever used Article IV(4) in order to settle this question? ... c) Where a U.S. trust is deemed to be a resident of Canada under the provisions of subsection 94(3) of the Act, is it possible to rely on Article IV(4) of the Convention? ... Section 4.3 of the Income Tax Conventions Interpretation Act which came into force on March 5, 2010 clarifies that under Canadian law, a trust that is deemed to be resident in Canada by subsection 94(3) will be considered a resident of Canada for the purposes of applying a particular tax convention. ...

Income Tax Convention. New section 218.3 withholding of 15%, no relief under the Convention. ... Income Tax Convention (the "Convention") so that XXXXXXXXXX are subject to paragraph 3 of Article XVI. ... With regard to modifications to the Convention, we suggest that you contact the U.S. ...