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The current reciprocal agreement, the Canada- United Kingdom Income Tax Convention (1978) (the "1978 Convention"), came into effect in 1981 and gave the state of residence the right to tax pensions received from the other state. ... Effective April 6, 1986 Article XVII of the 1978 Convention was amended to provide that the paying state could no longer tax pensions originating in their jurisdiction after that date. ... Because of the amendments to Article XVII of the 1978 Convention described above your XXXX. ...

Income Tax Convention (the "Convention") "Gains derived by a resident of a Contracting State from the alienation of real property situated in the other Contracting State may be taxed in that other State. ... " Article VI of the Convention states "For the purposes of this Convention, the term "real property" shall have the meaning which it has under the taxation laws of the Contracting State in which the property in question is situated and shall include any option or similar right in respect thereof. ... Income Tax Convention (the "1942 Convention"), gains derived by U.S. residents from the sale or exchange of capital assets located in Canada were exempt from tax in Canada provided that the U.S. resident did not have a permanent establishment in Canada at any time in the taxation year during which the sale or exchange occurred. ...

Dans la même convention ou dans une seconde convention qui pourrait être ou non une « convention unanime des actionnaires », des droits réciproques d’achat d’actions seraient consentis par le non-résident et les résidents advenant le « retrait des affaires » de l’un des actionnaires, telle expression incluant la fraude, le vol et autre événement semblable. 4. ... Aux fins de la détermination du contrôle, il faudrait, entre autres, tenir compte de toute convention unanime des actionnaires. Dans vos situations hypothétiques, vous nous indiquez qu’il existerait une « convention unanime des actionnaires », au sens donné à cette expression par les lois corporatives. ...

(c) "Convention" signifie une convention d'option d'achat d'actions entre la Société et le Participant. ... (e) "Date d'octroi" signifie la date à laquelle la Société a octroyé une Option à un Participant conformément à la Convention. ... (k) "Participant" signifie un Employé admissible à qui est octroyé une Option conformément à la Convention. ...

It depends on the Tax Convention between Canada and the country of residence of the consultants. ... If the employee is a resident of France, it will depend on whether paragraph 2 of article XV of the Tax Convention applies. ... Article V of the Tax Convention which provides a definition of "permanent establishment" states that for the purposes of the Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. ...

Les conventions qui seront conclues par Holdco A 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, dont vous nous avez fourni des copies (non signées). ... Holdco A 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 A 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. ...

Income Tax Convention (1980) This is in reply to your fax dated August 21, 1993 and further to our telephone conversation (XXXXXXXXXX- Laurikainen) August 25, 1993 concerning the status of the Export Development Corporation (the "EDC") under paragraph 3(c) of Article XI of the Canada-U.S. Income Tax Convention (1980) (the "Convention"). The EDC is a corporation which is exempted from tax under paragraph 149(1)(d) of the Income Tax Act because it is a corporation whose shares are owned by Her Majesty in right of Canada.  ... Accordingly, it is our view that the EDC is "...an instrumentality of (Canada)...which is not subject to tax by (Canada)" for the purposes of paragraph 3(c) of Article XI of the Convention. ...

14 September 1993 External T.I. 9316555 F- Common Carrier With P.E. in Cda Unedited CRA Tags Treaty US Article VIII, Treaty US Article VII XXXXXXXXXX   Attention  XXXXXXXXXX Dear Sirs: RE:  PARAGRAPH 4, ARTICLE VIII OF THE CANADA-U.S. 1980 TAX CONVENTION You have requested our views with respect to the interpretation and application of paragraph 4 of Article VIII of the Canada-U.S. Tax Convention ("Convention"), as it applies to the profits of a U. ... We understand the common carrier transports property between Canada and the United States and vice- versa ("international traffic") We agree that since paragraph 4 of Article VIII overrides Article VII of the Convention, the profits derived by the U.S. resident with respect to such international traffic, would be exempt from tax in Canada. ...

Income Tax Convention This is in reply to your letter of March 4, 1985 concerning payments made by residents of Canada to residents of the U.S. for the right to use works on videotape in television broadcasting. ... Tax Convention (1942), and will remain so under the greater relief provisions of Article XXX of the Canada-U.S. Tax Convention (1980) until the end of the taxpayer's first taxation year that begins on or after January 1, 1985. ...

Toutefois, puisque le terme "prestation compensatoire" n'est pas défini dans la Convention Canada-France, il est nécessaire de se référer au paragraphe 3(2) de la Convention qui se lit comme suit: Pour l'application de la Convention par un État contractant, tout terme ou expression qui n'y est pas défini a le sens que lui attribue le droit de cet État concernant les impôts auxquels s'applique la Convention, à moins que le contexte n'exige une interprétation différente. ... Par conséquent, aux termes de la Convention Canada-France, la prestation compensatoire versée sous forme forfaitaire n'est ni imposable au Canada- en raison du paragraphe 21(2) de la Convention- ni imposable en France selon le Code général des impôts. ... Conclusion Nous confirmons donc que la prestation compensatoire, versée sous forme forfaitaire, n'est pas visée par le paragraphe 18(4) de la Convention Canada-France mais plutôt par le paragraphe 21(2) de ladite Convention. ...