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It should be noted that this Convention has not yet been ratified and therefore is not as yet in force. ... As there is no relief under the Convention similar to the "pensions and annuities" he must withhold the full 25% of the payment. ... Yours sincerely, for Director Non-Corporate Rulings Division Canada-Australia Convention ...

Arsenault (613) 957-2126 19(1) Feb 14, 1991 Dear Sirs: Re: Article XV(2)(b) of the Canada-United States Income Tax Convention. 1980 (the "Convention") This is in reply to your letter dated December 6, 1990. Your proposed representation of the Department's position concerning the application of the above-noted provision of the Convention where a United States parent company ("U.S.Co. ... In our opinion, whether or not a resident of Canada is an "employer" for purposes of subparagraph 2(b) of Article XV of the Convention is essentially a question of fact. ...

Pubco is a resident of the United States for the purposes of the Convention. 5. ... US Holdco is a resident of the United States for the purposes of the Convention. 6. ... Canco is a resident of Canada for the purposes of the Convention. 10. ...

Position: If the payment constitutes a "periodic pension payment" as defined in section 5 of the Income Tax Conventions Interpretation Act, then the rates are 0%, 15% and 15%, respectively. ... Where the non-resident is a resident of a country with which Canada has entered into an income tax convention, the 25% Part XIII tax may be reduced pursuant to that particular convention. ... As you are aware, the definition of a "periodic pension payment" is found in section 5 of the Income Tax Conventions Interpretation Act ("ITCIA"). ...

27 August 1991 External T.I. 911810 F- Maximum Amount of Pension Income Unedited CRA Tags Treaty Jamaica Article 19 Attention      19(1) Dear Sirs: Re: Article 19 Canada-Jamaica Income Tax Convention Request for Technical Interpretation This is in reply to your letter dated June 24, 1991 and our telephone conversations related thereto regarding a technical interpretation on the application of subparagraph 4(b) of Article 19 of the Canada-Jamaica Income Tax Convention (the "Convention"). ... Pursuant to subparagraph 4(b) of Article 19 of the Convention, pensions received from Jamaica from one of the three sources specified therein shall not be taxable in Canada so long as they are not subject to Jamaican tax. ... You have asked what is the maximum amount of pension income from Jamaica that can be received in a taxation year by a resident of Canada aged 65 or over and not be subject to tax in Canada pursuant to subparagraph 4(b) of Article 19 of the Convention. ...

Lafrenière (613) 941-2956 Le 5 avril 2013 Objet: Demande d'interprétation technique – Opposabilité d'une convention Monsieur, La présente est en réponse à votre courriel du 22 novembre 2012 dans lequel vous nous avez demandé des précisions relativement à l'opposabilité d'une convention aux autorités fiscales. ... Le Particulier réside au Canada. c) La Convention est intervenue peu de temps après l'acquisition de l'Immeuble. 2) Vos questions relativement à la Situation Donnée Vous nous demandez si le partage des revenus annuels nets de location entre Opco et le Particulier, tel que prévu par la Convention, serait acceptable aux fins fiscales. ... Compte tenu de ce qui précède et puisqu'il appert que la Convention n'est pas intervenue avant ou en même temps que le contrat apparent, nous sommes d'avis que la Convention ne pourrait pas être qualifiée de contre-lettre au sens du C.c.Q. ...

Raisons: There is a large variety of split-dollar APFF- Table ronde sur la fiscalité des stratégies financières et des instruments financiers du 5 octobre 2012 – CONGRÈS 2012 Question 5- Convention de retraite et changement du budget 2012 Dans le budget du 29 mars 2012, il est proposé que les conventions de retraite (« CR ») soient soumises aux pénalités visées à la partie XI.0.1 Loi de l'impôt sur le revenu (« L.I.R. ») soit, celles visant les « placements interdits » et les « avantages », actuellement applicables aux REER, FERR et CELI. Dans le plan budgétaire à l'annexe 4, le ministre mentionne quelques exemples de stratégies qui seront visées par ces mesures dont la suivante, « …Dans d'autres cas, des produits d'assurance sont utilisés pour attribuer à une convention des coûts se rapportant à un bénéfice qui n'est pas reçu par la convention. ». ... Le nouveau paragraphe 207.62(1) proposé prévoit un impôt à payer si un « avantage » relatif à la convention est accordé au cours d'une année civile à une fiducie de convention de retraite, un bénéficiaire déterminé ou toute personne avec laquelle ce bénéficiaire a un lien de dépendance. ...

Position: Yes Reasons: The Canada-Israel Income Tax Convention does not prohibit Canada to impose tax on such gains. 971385 XXXXXXXXXX S. Leung Attention: XXXXXXXXXX October 15, 1997 Dear Sirs: Re: Article XIII of the Canada-Israel Income Tax Convention We are writing in reply to your letter of May 20, 1997 in which you requested our interpretation of Article XIII of the Canada-Israel Income Tax Convention ("the Convention") as it applies to the situation described below. ... In such a case, we are not aware of any provisions in the Convention or the Act that will provide a relief from such double taxation. ...

This report was revised in 2010 in order to be read harmoniously with the new wording of Article 7 of the OECD’s Model Tax Convention on Income and Capital (“Model Convention”) and its related commentary. ... This position is essentially based on our view that paragraph 4(b) of the Income Tax Conventions Interpretation Act (“ITCIA”) prevents such deductions. ... In respect of the Canada – United Kingdom Tax Convention, we would note that the new AOA-based Article 7 language was included in the convention by virtue of the protocol signed on July 21, 2014. ...

Position: Article 12 of Canada-Argentina Income Tax Convention dealing with royalties. Reasons: Article 12 of Canada-Argentina Income Tax Convention XXXXXXXXXX 982008 G. ... The above comments are based on our understanding of the facts and reflect our interpretation of the laws in the Act and the Convention. ...