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Tax Convention Unedited CRA Tags Article IV(7)(b) of the Convention Principal Issues: Does Article IV(7)(b) of the Convention apply in the scenarios described below? Position: See response XXXXXXXXXX 2009-034629 Katharine Skulski March 11, 2010 Dear XXXXXXXXXX: Re: Article IV(7)(b) of the Canada-United States Tax Convention (1980) (the "Treaty") This is in response to your letter of November 2, 2009 concerning the application of Article IV(7)(b) of the Treaty in the scenarios described below: Scenario 1 USCo is a resident of the United States for the purposes of the Treaty. ...

18 January 2008 External T.I. 2005-0140291E5- Article XXI of the Canada-US Tax Convention Unedited CRA Tags Article XXI Canada US Tax Convention Principal Issues: Interest and dividend derived by certain qualifying U.S. pension funds are exempt from Canadian non-resident withholding tax pursuant to paragraph 2 of Article XXI. ... Income Tax Convention This is in reply to the letter of June 29, 2005 sent by XXXXXXXXXX in which he requested our views with respect to Article XXI(2) of the Canada-U.S. Income Tax Convention (hereinafter the "Treaty"). We apologize for the delay in responding. ...

7 October 2005 Roundtable, 2005-0149161C6 F- Convention de retraite Unedited CRA Tags Convention de retraite 248(1) entente d'échelonnement du traitement 248(1) 207.5 Principales Questions: Est-ce que l'ARC peut indiquer les questions d'interprétation récentes qui ont été étudiées concernant l'usage de CR? ... TABLE RONDE SERVICES FINANCIERS APFF- CONGRÈS 2005 Question 13 Convention de retraite La définition de convention de retraite (ci-après "CR") au paragraphe 248(1) L.I.R. fait en sorte que les régimes de pension non enregistrés ne jouissent pas des mêmes avantages fiscaux que les régimes de pension agréés. ...

4 November 2003 External T.I. 2003-0042295 F- CONVENTION DE RETRAITE REVENU D'INTERET Also released under document number 2003-00422950. ... Principales Questions: Les revenus d'intérêts sont-ils inclus dans le calcul de l'impôt remboursable d'une convention de retraite au moment où ils sont versés? ... Le 4 novembre 2003 Monsieur, Objet: Convention de retraite (" CR ") La présente fait suite à votre lettre du 29 septembre 2003 et fait référence à la nôtre du 15 septembre 2003 (2003-003340). ...

Income Tax Convention and Partnerships Unedited CRA Tags n/a 24(1) 5-9341   O. ... Income Tax Convention (1980) (the "Treaty") and Partnerships This is in response to your letter dated December 22, 1989 wherein you requested the Department's interpretation of certain treaty provisions under a hypothetical set of facts.  ...

14 June 2010 External T.I. 2010-0368661E5- Canada- Sultanate of Oman Income Tax Convention Principal Issues: What will be the tax treatment of the different forms of revenue received as part of a franchise agreement with an Omani company under the Canada-Sultanate of Oman Income Tax Convention (the "Treaty")? ... Gauthier Attention: XXXXXXXXXX (613) 957-2095 June 14, 2010 Dear XXXXXXXXXX, Re: Canada- Sultanate of Oman Income Tax Convention This is in reply to your email of May 7, 2010 in which you inquired about the potential withholding tax of a country with which Canada has a tax convention. ... Non-Refundable Initial Fee, New XXXXXXXXXX Fee & Design Fee Profit: Generally, the business profits of a taxpayer resident in a Canada are only taxable in Canada in accordance with Article 7 of most of Canada's income tax conventions, including the Treaty with Oman, unless the taxpayer carries on business in the other country through a permanent establishment. ...

15 September 2003 External T.I. 2003-0033405 F- CONVENTION DE RETRAITE INTERETS COURUS Also released under document number 2003-00334050. ... PRINCIPALE QUESTION: Les revenus d'intérêts sont-ils inclus dans le calcul de l'impôt remboursable d'une convention de retraite au moment où ils sont versés? ... Roy, CGA Le 15 septembre 2003 Monsieur, Objet: Convention de retraite (ci-après "CR") La présente est en réponse à votre lettre du 29 juillet 2003 par laquelle vous nous demandez si une fiducie de CR qui détient des obligations à coupons détachés et des débentures dont les intérêts sont payables l'échéance, doit inclure les revenus d'intérêts dans le calcul de l'"impôt remboursable" au moment où ils sont versés. ...

18 December 2001 External T.I. 2001-0084775- Canada Netherlands Income Tax Convention Unedited CRA Tags 9 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Reasons: Paragraph 1 of Article 6 of the Canada- Netherlands Income Tax Convention (the "Netherlands Tax Treaty") does not preclude Canada from taxing the rental income from the immovable property that is sourced from the Netherlands. XXXXXXXXXX 2001-008477 Daniel Wong (613) 954-4949 December 18, 2001 Dear XXXXXXXXXX: Re: Technical Interpretation Request: XXXXXXXXXX- the Canada-Netherlands Income Tax Convention (the "Netherlands Tax Treaty") This is in reply to your letter of March 1, 2001 addressed to the XXXXXXXXXX wherein you advised that you and your spouse are former citizens of the Netherlands and residents of Canada. ...

13 April 2011 External T.I. 2010-0391541E5- Article V (9) of the Canada-US Tax Convention Unedited CRA Tags ITA: 2(3), 115(1); ITR: 105 Principal Issues: Whether Article V (9)(b) of the Treaty will apply to deem USco1 or USco2 to have a permanent establishment in Canada in respect of services provided to a customer described in that subparagraph. ... Nichols 2010-039154 April 13, 2011 Dear XXXXXXXXXX: Re: Article V (9)(b) of the Canada-US Tax Convention (the "Treaty") We are writing in reply to your letter dated December 21, 2010, requesting our assistance in determining whether Article V (9)(b) of the Treaty will apply to deem USco1 or USco2 to have a permanent establishment in Canada in the following hypothetical fact scenario. ...

Tax Convention Unedited CRA Tags 214(3)(a) of the Act; Articles IV and X of the Canada-U.S. Tax Convention; Principal Issues: Whether paragraphs 6 and 7 of Article IV and/or paragraph 2 of Article X of the Treaty apply to a paragraph 214(3)(a) deemed dividend Position: Question of Fact Reasons: See Response XXXXXXXXXX 2012-043431 A. Seidel, CMA (613) 957-2058 February 2, 2012 Dear XXXXXXXXXX: Re: Canada-United States Tax Convention- Post Fifth Protocol This letter replaces the letter issued on November 21, 2011 as 2010-039092. ...