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Wilson advised that your original inquiry as to whether a trust whose income is exempt in its hands and in the hands of the beneficiaries can be a "resident of a Contracting State" for treaty purposes was meant to relate to a trust that did not meet the definition of a religious, scientific, literary, educational or charitable organization under Article XXI of the Canada-United States Income Tax Convention 1980 (the "Convention") but is exempt from taxation in the United States. This will confirm that for the purposes of the Convention and other treaties comparable thereto we have adopted the position that an organization that is resident in a Contracting State will generally be considered to be a "resident of" that State notwithstanding that it is granted exemption from tax in such State by the tax laws thereof. ... However, provided the exemption from tax does not arise simply from the flow through of the trust's income to its beneficiaries and provided paragraph 6(a) of Article XXIX of the Convention does not apply, we see no reason not to generally apply our position to trusts. for Director Reorganizations and Non-Resident Division Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

You are concerned whether there are any arrangements under the Canada-Switzerland Income Tax Convention (Convention) which would permit a tax free transfer of money between the two pension plans. Article XVIII of the Convention provides that pensions arising in Canada and paid to a resident of Switzerland may be taxed in Canada. ... Since the Convention does not deal with lump sum payments paid by a resident of Canada to resident of Switzerland, Canadian domestic law will apply and it requires a 25 per cent withholding tax on lump sum payments made out of a Canadian pension fund to any non-resident of Canada. ...

Income Tax Convention, 1980 (the "Convention") This is in reply to your letter dated December 7, 1987 regarding the above-referenced matter. Please find attached a copy of Article XVIII of the Convention which deals with pensions and annuities. We have not included a complete copy of the Convention as this is not a service we provide. ...

Nos Commentaires Afin de déterminer si une retenue à la source doit être effectuée à l'égard d'un paiement quelconque à un non-résident, on doit se référer à la législation fiscale domestique ainsi qu'à la convention fiscale pertinente. ... Convention fiscale Malgré qu'une disposition de la loi fiscale domestique prescrive qu'une retenue à la source soit effectuée lors d'un paiement quelconque, la convention fiscale pertinente peut, soit réduire le pourcentage de cette retenue, ou encore l'annuler complètement. 24(1) on doit se référer à la Convention fiscale entre le gouvernement du Canada et le gouvernement de la République Française (signée le 2 mai 1975, telle que modifiée par l'avenant du 1er octobre 1988- ci-après la Convention). ... (les soulignés sont de nous) Donc dans la mesure où les droits d'usage visent des films cinématographiques, ceux-ci seraient considérés des redevances aux termes de la Convention.  ...

Vous demandez quel serait le taux applicable en vertu de l'Article 10 de la Convention. À moins d'indication contraire, toutes les références à la " Convention " ou à un " Article " concernent la Convention entre le Canada et la France tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune. ... Ainsi, dans la mesure où les dispositions de l'Article 29(7)a) s'appliquent à un organisme donné, l'organisme peut demander généralement le bénéfice des réductions d'impôt prévues par la Convention, incluant celui de l'Article 10. ...

Plus particulièrement, vous nous demandez si un individu est imposable uniquement au Canada en raison de l'application de l'Article XV de la Loi de 1984 sur la Convention Canada-États-Unis en matière d'impôts 1 (la " Convention "). ... Les passages pertinents de l'Article XV de la Convention se lisent comme suit: Article XV Professions Dépendantes 1. ... Cette transaction devra bien entendu respecter le principe de pleine concurrence de l'Article IX de la Convention. ...

Individual is a resident of the United States and a qualifying person pursuant to the Convention. 2. ... USco is a resident of the United States and a qualifying person pursuant to the Convention. ... US Holdco is also a resident of the United States and a qualifying person pursuant to the Convention. ...

Thus, paragraph 4 of Article 13 of the German Convention does not apply to the dispositions. Since the gains, if any, from the dispositions of TCP do not fall under paragraphs 1 to 4 of Article 13 of the German Convention, such gains are exempt from tax in Canada by virtue of paragraph 5 of Article 13 of the German Convention. ... T is an individual resident in Germany for Canadian tax purposes and for purposes of the Canada-Germany Income Tax Convention (the "German Convention"). 3. ...

Reasons: Wording of the ITA and the Canada- US Tax Convention, previous position. ... Another exception to the general rule exists in respect of social security premiums paid under the FICA by an individual who is a Canadian resident pursuant to the ITA and the Canada- United States Tax Convention ("Convention"). ... They are therefore specifically covered by paragraph 2 of Article XXIV of the Convention. ...

Considering section 3 of the Income Tax Conventions Interpretation Act, (1) we are of the view that we must consider the definition of "capital" for tax purposes rather than for trust law purposes when interpreting a tax treaty. ... Meaning of undefined terms — Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention, (b) not fully defined in the convention, or (c) to be defined by reference to the laws of Canada, that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act, as amended from time to time, and not the meaning it had for the purposes of the Income Tax Act on the date the convention was entered into or given the force of law in Canada if, after that date, its meaning for the purposes of the Income Tax Act has changed. ...