Search - convention

Harding (613) 957-2111 September 14, 1993 Dear Sirs: Re: Canada-Egypt Income Tax Convention (the "Convention") This is in reply to your letter which was faxed to Revenue Canada on May 10, 1993 wherein you requested our opinion concerning the taxability of income earned by a Canadian partner as a member of an Egyptian partnership which carries on business only in Egypt. ... It is your view that paragraph 1 of Article 7 of the Convention will take precedence over the Income Tax Act and prevent Canada from taxing the income of a partnership in such a situation. Paragraph 6.2 of the Income Tax Conventions Interpretation Act (the "ITCIA") was enacted to clarify that Canada maintains its right to tax the Canadian partners on their share of income of a partnership which may be considered a resident or enterprise of the other country under a tax convention or agreement. ...

Income Tax Convention (the "Convention"). Our Comments Opinions concerning proposed transactions involving specific taxpayers will only be provided in response to a request for an advance income tax ruling. ... Once you retire your U.S. government pension will no longer be subject to the provisions of Article XIX of the Convention. ... Instead, your U.S. source pension income will be subject to the provisions of Article XVIII of the Convention. ...

Cook April 8, 2003 Re: Technical Interpretation Request Dear XXXXXXXXXX: We are writing in reply to your letter of February 6, 2003, in which you requested our interpretation of the term "value or the greater part of their value" as used in paragraph 5(a) of Article 13 of the Canada-United Kingdom Income Tax Convention (1978) (the "Convention"). ... We note that neither the term "value or the greater part of their value" or any portion of the term is defined in the Convention. Similarly, no particular meaning is mandated by section 3 of the Income Tax Conventions Interpretation Act. ...

Income Tax Convention (Convention) which states "...copyright and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work, including royalties from such works on videotape...for private (home) use... ... Although it is our position that payments for motion pictures are not generally treaty-exempt, motion pictures that are on videotape and are provided for private (home) use would fall within the exemption set out in paragraph 3, Article XII of the Convention. ... In our view, as long as Canco can ensure that the videotape cassette can only be used for the private (home) use, he will be entitled to the deduction provided in paragraph 3 of Article XII of the Convention. ...

Income Tax Convention (the "Convention"). It is our view that the U.S. ... The Technical Explanation to the Convention clearly indicates that the "... taxes not generally covered by the Convention include, in the case of United States, the estate... taxes... ... Accordingly, the Convention will not provide any relief to the deceased estate with respect to U.S. ...

In addition, please confirm whether paragraph 3 of Article XXIV of the Canada-United States Income Tax Convention, 1980 (the "Convention"), which provides for source rules for the purposes of applying that article, would force both countries to adopt the same sourcing rules for the application of the Convention. ... Our opinion as to the territorial source of income constituted by a benefit derived from an employee stock option as set forth above applies in respect of situations covered by the Canada- United States Income Tax Convention, 1980. ... Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the Convention, the person may apply to the competent authority pursuant to Article XXVI of the Convention which provides a mechanism whereby such actions can be considered by the Contracting States with a view to avoiding by agreement of the Contracting States taxation which is not in accordance with the Convention. ...

Tax Convention Canada-U.S. Tax Treaty:Art. VI, XXX Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... In the case of a recipient who is a resident of the United States, if a position consistent with that applied to resident recipients of delay rentals had been taken so as to require a Part I return under subsection 2(3) and related subparagraph 115(1)(a)(iii.1) of the Act, the U.S. recipient would have been tax-exempt on such delay rentals (treated as proceeds of disposition of a resource property) by virtue of Article VIII of the Canada-United States Income Tax Convention, 1942 (the "1942 Convention"). 1985: The transitional provisions of Article XXX(5) of the Canada-United States Income Tax Convention, 1980 (the "1980 Convention") provide a U.S. resident with the tax treatment which is most beneficial under the 1942 Convention or the 1980 Convention. Post-1984: Delay rentals received by a U.S. resident are, except for 1985, subject to Canadian taxation as permitted by Article VI of the 1980 Convention whether taxed as proceeds of disposition of a Canadian resource property under Part I of the Act or taxed as rents or similar payments under Part XIII. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Income Tax Convention (1980) (the "Convention") Article XII Royalties on Motion Pictures This is in reply to your memorandum of May 1, 1989 wherein you are concerned about our position not to tax payments in respect to videotapes of motion picture films under the Convention. ... The wording in the brackets in paragraph 3 Article XII of the Convention may create some ambiguity since it was not clear whether the words "for use in connection with television" applied only to the last term "other means of reproduction" or whether it applied to the other antecedents in the brackets. ...

Articles 1, 22 to 24 and 27 to 40 of the Vienna Convention on Diplomatic Relations (the "Diplomatic Convention"); and? ... A by Article 34 of the Diplomatic Convention. For example, there is nothing in Article 34 of the Diplomatic Convention that is dependent on the residency status of the diplomatic agent for purposes of the Act. ... Pursuant to Article 34 of the Diplomatic Convention, Mr. A is subject to tax in Canada on a limited basis; and in particular, under paragraph 34(d) of the Diplomatic Convention, Mr. ...

Vos questions 7. a) Est-ce que le Régime décrit au paragraphe 1 à 6 ci-dessus peut- être considéré comme une convention de retraite? ... c) Le fait que les parties peuvent convenir de modifier la convention dans certaines circonstances peut-il avoir un impact concernant l'application des règles des conventions de retraite? ... Nous sommes d'avis que, dans un tel cas, un tel régime est exclu de la définition de "convention de retraite". ...